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SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES -Schedule of Impact from Adoption to AOCI and Retained Earnings (Details) - USD ($) $ in Millions | Sep. 30, 2023 | Jun. 30, 2023 | Mar. 31, 2023 | Dec. 31, 2022 | Sep. 30, 2022 | Jun. 30, 2022 | Mar. 31, 2022 | Dec. 31, 2021 | Jan. 01, 2021 | Dec. 31, 2020
--- | --- | --- | --- | --- | --- | --- | --- | --- | --- | ---
Total transition impact, net of income taxes |  | $ (22,669) | $ (20,439) | $ (19,784) | $ (20,140) | $ (19,946) | $ (19,558) | $ (17,560) | $ (17,031) |  | $ (33,559)
Retained Earnings |  |  |  |  |  |  |  |  |  |  |
Total transition impact, net of income taxes |  | (48,257) | (46,937) | (45,555) | (44,367) | (44,680) | (43,150) | (42,010) | (40,963) |  | (37,984)
Accumulated Other Comprehensive Income (Loss) |  |  |  |  |  |  |  |  |  |  |
Total transition impact, net of income taxes |  | $ 5,760 | $ 7,338 | $ 7,278 | $ 6,429 | $ 7,505 | $ 6,980 | $ 8,451 | $ 8,411 |  | $ (8,934)
Cumulative Effect, Period of Adoption, Adjustment | Accounting Standards Update 2018-12 |  |  |  |  |  |  |  |  |  |  |
Total transition impact, net of income taxes |  |  |  |  |  |  |  |  |  | $ 18,894 |
Cumulative Effect, Period of Adoption, Adjustment | Accounting Standards Update 2018-12 | Retained Earnings |  |  |  |  |  |  |  |  |  |  |
Transition impact before income taxes |  |  |  |  |  |  |  |  |  | 410 |
Less: income taxes |  |  |  |  |  |  |  |  |  | 86 |
Total transition impact, net of income taxes |  |  |  |  |  |  |  |  |  | 324 |
Cumulative Effect, Period of Adoption, Adjustment | Accounting Standards Update 2018-12 | Retained Earnings | Corporate and other |  |  |  |  |  |  |  |  |  |  |
Transition impact before income taxes |  |  |  |  |  |  |  |  |  | 0 |
Cumulative Effect, Period of Adoption, Adjustment | Accounting Standards Update 2018-12 | Retained Earnings | Cancer | Aflac Japan |  |  |  |  |  |  |  |  |  |  |
Transition impact before income taxes |  |  |  |  |  |  |  |  |  | 0 |
Cumulative Effect, Period of Adoption, Adjustment | Accounting Standards Update 2018-12 | Retained Earnings | Medical and other health | Aflac Japan |  |  |  |  |  |  |  |  |  |  |
Transition impact before income taxes |  |  |  |  |  |  |  |  |  | 1 |
Cumulative Effect, Period of Adoption, Adjustment | Accounting Standards Update 2018-12 | Retained Earnings | Life insurance | Aflac Japan |  |  |  |  |  |  |  |  |  |  |
Transition impact before income taxes |  |  |  |  |  |  |  |  |  | 0 |
Cumulative Effect, Period of Adoption, Adjustment | Accounting Standards Update 2018-12 | Retained Earnings | Life insurance | Aflac U.S. |  |  |  |  |  |  |  |  |  |  |
Transition impact before income taxes |  |  |  |  |  |  |  |  |  | 5 |
Cumulative Effect, Period of Adoption, Adjustment | Accounting Standards Update 2018-12 | Retained Earnings | Other | Aflac Japan |  |  |  |  |  |  |  |  |  |  |
Transition impact before income taxes | [1] |  |  |  |  |  |  |  |  | 398 |
Cumulative Effect, Period of Adoption, Adjustment | Accounting Standards Update 2018-12 | Retained Earnings | Other | Aflac U.S. |  |  |  |  |  |  |  |  |  |  |
Transition impact before income taxes |  |  |  |  |  |  |  |  |  | 2 |
Cumulative Effect, Period of Adoption, Adjustment | Accounting Standards Update 2018-12 | Retained Earnings | Accident | Aflac U.S. |  |  |  |  |  |  |  |  |  |  |
Transition impact before income taxes |  |  |  |  |  |  |  |  |  | 0 |
Cumulative Effect, Period of Adoption, Adjustment | Accounting Standards Update 2018-12 | Retained Earnings | Disability | Aflac U.S. |  |  |  |  |  |  |  |  |  |  |
Transition impact before income taxes |  |  |  |  |  |  |  |  |  | 0 |
Cumulative Effect, Period of Adoption, Adjustment | Accounting Standards Update 2018-12 | Retained Earnings | Critical Care | Aflac U.S. |  |  |  |  |  |  |  |  |  |  |
Transition impact before income taxes |  |  |  |  |  |  |  |  |  | 4 |
Cumulative Effect, Period of Adoption, Adjustment | Accounting Standards Update 2018-12 | Retained Earnings | Hospital Indemnity | Aflac U.S. |  |  |  |  |  |  |  |  |  |  |
Transition impact before income taxes |  |  |  |  |  |  |  |  |  | 0 |
Cumulative Effect, Period of Adoption, Adjustment | Accounting Standards Update 2018-12 | Retained Earnings | Dental/Vision | Aflac U.S. |  |  |  |  |  |  |  |  |  |  |
Transition impact before income taxes |  |  |  |  |  |  |  |  |  | 0 |
Cumulative Effect, Period of Adoption, Adjustment | Accounting Standards Update 2018-12 | Accumulated Other Comprehensive Income (Loss) |  |  |  |  |  |  |  |  |  |  |
Transition impact before income taxes |  |  |  |  |  |  |  |  |  | 23,507 |
Less: income taxes |  |  |  |  |  |  |  |  |  | 4,937 |
Total transition impact, net of income taxes |  |  |  |  |  |  |  |  |  | 18,570 |
Cumulative Effect, Period of Adoption, Adjustment | Accounting Standards Update 2018-12 | Accumulated Other Comprehensive Income (Loss) | Corporate and other |  |  |  |  |  |  |  |  |  |  |
Transition impact before income taxes |  |  |  |  |  |  |  |  |  | (305) |
Cumulative Effect, Period of Adoption, Adjustment | Accounting Standards Update 2018-12 | Accumulated Other Comprehensive Income (Loss) | Cancer | Aflac Japan |  |  |  |  |  |  |  |  |  |  |
Transition impact before income taxes |  |  |  |  |  |  |  |  |  | 14,529 |
Cumulative Effect, Period of Adoption, Adjustment | Accounting Standards Update 2018-12 | Accumulated Other Comprehensive Income (Loss) | Medical and other health | Aflac Japan |  |  |  |  |  |  |  |  |  |  |
Transition impact before income taxes |  |  |  |  |  |  |  |  |  | 2,382 |
Cumulative Effect, Period of Adoption, Adjustment | Accounting Standards Update 2018-12 | Accumulated Other Comprehensive Income (Loss) | Life insurance | Aflac Japan |  |  |  |  |  |  |  |  |  |  |
Transition impact before income taxes |  |  |  |  |  |  |  |  |  | 3,314 |
Cumulative Effect, Period of Adoption, Adjustment | Accounting Standards Update 2018-12 | Accumulated Other Comprehensive Income (Loss) | Life insurance | Aflac U.S. |  |  |  |  |  |  |  |  |  |  |
Transition impact before income taxes |  |  |  |  |  |  |  |  |  | 149 |
Cumulative Effect, Period of Adoption, Adjustment | Accounting Standards Update 2018-12 | Accumulated Other Comprehensive Income (Loss) | Other | Aflac Japan |  |  |  |  |  |  |  |  |  |  |
Transition impact before income taxes | [1] |  |  |  |  |  |  |  |  | 433 |
Cumulative Effect, Period of Adoption, Adjustment | Accounting Standards Update 2018-12 | Accumulated Other Comprehensive Income (Loss) | Other | Aflac U.S. |  |  |  |  |  |  |  |  |  |  |
Transition impact before income taxes |  |  |  |  |  |  |  |  |  | 218 |
Cumulative Effect, Period of Adoption, Adjustment | Accounting Standards Update 2018-12 | Accumulated Other Comprehensive Income (Loss) | Accident | Aflac U.S. |  |  |  |  |  |  |  |  |  |  |
Transition impact before income taxes |  |  |  |  |  |  |  |  |  | 92 |
Cumulative Effect, Period of Adoption, Adjustment | Accounting Standards Update 2018-12 | Accumulated Other Comprehensive Income (Loss) | Disability | Aflac U.S. |  |  |  |  |  |  |  |  |  |  |
Transition impact before income taxes |  |  |  |  |  |  |  |  |  | 149 |
Cumulative Effect, Period of Adoption, Adjustment | Accounting Standards Update 2018-12 | Accumulated Other Comprehensive Income (Loss) | Critical Care | Aflac U.S. |  |  |  |  |  |  |  |  |  |  |
Transition impact before income taxes |  |  |  |  |  |  |  |  |  | 2,258 |
Cumulative Effect, Period of Adoption, Adjustment | Accounting Standards Update 2018-12 | Accumulated Other Comprehensive Income (Loss) | Hospital Indemnity | Aflac U.S. |  |  |  |  |  |  |  |  |  |  |
Transition impact before income taxes |  |  |  |  |  |  |  |  |  | 223 |
Cumulative Effect, Period of Adoption, Adjustment | Accounting Standards Update 2018-12 | Accumulated Other Comprehensive Income (Loss) | Dental/Vision | Aflac U.S. |  |  |  |  |  |  |  |  |  |  |
Transition impact before income taxes |  |  |  |  |  |  |  |  |  | $ 65 |
[1] | Impact to retained earnings is driven primarily by capping the Transition Date NPR on Care products.

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