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SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES - Schedule of Impact from Adoption to Liability For Future Policy Benefit, Expected Net Premium (Details) - USD ($) $ in Millions | Sep. 30, 2023 | Dec. 31, 2022 | Dec. 31, 2021 | Jan. 01, 2021 | Dec. 31, 2020
--- | --- | --- | --- | --- | ---
Cancer | Aflac Japan |  |  |  |  |  |
Liability for Future Policy Benefit, Activity [Line Items] |  |  |  |  |  |
Beginning balance | $ 15,670 | $ 18,221 | $ 22,470 |  |  |
Effect of changes in discount rate assumptions | 823 | 1,077 |  |  |  |
Ending balance | 16,493 | 19,298 | 25,893 |  |  |
Medical and other health | Aflac Japan |  |  |  |  |  |
Liability for Future Policy Benefit, Activity [Line Items] |  |  |  |  |  |
Beginning balance | 13,445 | 16,195 | 18,681 |  |  |
Effect of changes in discount rate assumptions | 449 | 519 |  |  |  |
Ending balance | 13,894 | 16,714 | 21,174 |  |  |
Life insurance | Aflac Japan |  |  |  |  |  |
Liability for Future Policy Benefit, Activity [Line Items] |  |  |  |  |  |
Beginning balance | 6,079 | 7,284 | 10,064 |  |  |
Effect of changes in discount rate assumptions | 171 | 201 |  |  |  |
Ending balance | 6,250 | 7,485 | 10,847 |  |  |
Life insurance | Aflac U.S. |  |  |  |  |  |
Liability for Future Policy Benefit, Activity [Line Items] |  |  |  |  |  |
Beginning balance | 911 | 799 | 780 |  |  |
Effect of changes in discount rate assumptions | (105) | (75) |  |  |  |
Ending balance | 806 | 724 | 834 |  |  |
Other | Aflac Japan |  |  |  |  |  |
Liability for Future Policy Benefit, Activity [Line Items] |  |  |  |  |  |
Beginning balance | 1,033 | 1,242 | 1,461 |  |  |
Effect of changes in discount rate assumptions | 9 | 14 |  |  |  |
Ending balance | 1,042 | 1,256 | 1,586 |  |  |
Other | Aflac U.S. |  |  |  |  |  |
Liability for Future Policy Benefit, Activity [Line Items] |  |  |  |  |  |
Beginning balance | 187 | 118 | 135 |  |  |
Effect of changes in discount rate assumptions | (15) | (8) |  |  |  |
Ending balance | 172 | 110 | 153 |  |  |
Accident | Aflac U.S. |  |  |  |  |  |
Liability for Future Policy Benefit, Activity [Line Items] |  |  |  |  |  |
Beginning balance | 2,672 | 2,760 | 2,999 |  |  |
Effect of changes in discount rate assumptions | (283) | (226) |  |  |  |
Ending balance | 2,389 | 2,534 | 3,283 |  |  |
Disability | Aflac U.S. |  |  |  |  |  |
Liability for Future Policy Benefit, Activity [Line Items] |  |  |  |  |  |
Beginning balance | 1,759 | 1,775 | 1,760 |  |  |
Effect of changes in discount rate assumptions | (162) | (140) |  |  |  |
Ending balance | 1,597 | 1,635 | 1,862 |  |  |
Critical Care | Aflac U.S. |  |  |  |  |  |
Liability for Future Policy Benefit, Activity [Line Items] |  |  |  |  |  |
Beginning balance | 4,491 | 5,050 | 5,391 |  |  |
Effect of changes in discount rate assumptions | (630) | (564) |  |  |  |
Ending balance | 3,861 | 4,486 | 6,023 |  |  |
Hospital Indemnity | Aflac U.S. |  |  |  |  |  |
Liability for Future Policy Benefit, Activity [Line Items] |  |  |  |  |  |
Beginning balance | 1,222 | 1,365 | 1,380 |  |  |
Effect of changes in discount rate assumptions | (150) | (145) |  |  |  |
Ending balance | 1,072 | 1,220 | 1,467 |  |  |
Dental/Vision | Aflac U.S. |  |  |  |  |  |
Liability for Future Policy Benefit, Activity [Line Items] |  |  |  |  |  |
Beginning balance | 217 | 231 | 241 |  |  |
Effect of changes in discount rate assumptions | (23) | (20) |  |  |  |
Ending balance | $ 194 | $ 211 | 264 |  |  |
Accounting Standards Update 2018-12 | Cancer | Aflac Japan |  |  |  |  |  |
Liability for Future Policy Benefit, Activity [Line Items] |  |  |  |  |  |
Beginning balance |  |  | 22,470 | $ 25,616 | [1] |
Effect of changes in discount rate assumptions |  |  | 3,423 |  |  |
Ending balance |  |  | 25,893 | 29,598 |  |
Accounting Standards Update 2018-12 | Medical and other health | Aflac Japan |  |  |  |  |  |
Liability for Future Policy Benefit, Activity [Line Items] |  |  |  |  |  |
Beginning balance |  |  | 18,681 | 21,276 | [1] |
Effect of changes in discount rate assumptions |  |  | 2,493 |  |  |
Ending balance |  |  | 21,174 | 23,874 |  |
Accounting Standards Update 2018-12 | Life insurance | Aflac Japan |  |  |  |  |  |
Liability for Future Policy Benefit, Activity [Line Items] |  |  |  |  |  |
Beginning balance |  |  | 10,064 | 12,476 | [1] |
Effect of changes in discount rate assumptions |  |  | 783 |  |  |
Ending balance |  |  | 10,847 | 13,384 |  |
Accounting Standards Update 2018-12 | Life insurance | Aflac U.S. |  |  |  |  |  |
Liability for Future Policy Benefit, Activity [Line Items] |  |  |  |  |  |
Beginning balance |  |  | 780 | 705 | [1] |
Effect of changes in discount rate assumptions |  |  | 54 |  |  |
Ending balance |  |  | 834 | 783 |  |
Accounting Standards Update 2018-12 | Other | Aflac Japan |  |  |  |  |  |
Liability for Future Policy Benefit, Activity [Line Items] |  |  |  |  |  |
Beginning balance |  |  | 1,461 | 1,708 | [1] |
Effect of changes in discount rate assumptions |  |  | 125 |  |  |
Ending balance |  |  | 1,586 | 1,856 |  |
Accounting Standards Update 2018-12 | Other | Aflac U.S. |  |  |  |  |  |
Liability for Future Policy Benefit, Activity [Line Items] |  |  |  |  |  |
Beginning balance |  |  | 135 | 152 | [1] |
Effect of changes in discount rate assumptions |  |  | 18 |  |  |
Ending balance |  |  | 153 | 179 |  |
Accounting Standards Update 2018-12 | Accident | Aflac U.S. |  |  |  |  |  |
Liability for Future Policy Benefit, Activity [Line Items] |  |  |  |  |  |
Beginning balance |  |  | 2,999 | 3,350 | [1] |
Effect of changes in discount rate assumptions |  |  | 284 |  |  |
Ending balance |  |  | 3,283 | 3,829 |  |
Accounting Standards Update 2018-12 | Disability | Aflac U.S. |  |  |  |  |  |
Liability for Future Policy Benefit, Activity [Line Items] |  |  |  |  |  |
Beginning balance |  |  | 1,760 | 1,921 | [1] |
Effect of changes in discount rate assumptions |  |  | 102 |  |  |
Ending balance |  |  | 1,862 | 2,118 |  |
Accounting Standards Update 2018-12 | Critical Care | Aflac U.S. |  |  |  |  |  |
Liability for Future Policy Benefit, Activity [Line Items] |  |  |  |  |  |
Beginning balance |  |  | 5,391 | 5,894 | [1] |
Effect of changes in discount rate assumptions |  |  | 632 |  |  |
Ending balance |  |  | 6,023 | 6,942 |  |
Accounting Standards Update 2018-12 | Hospital Indemnity | Aflac U.S. |  |  |  |  |  |
Liability for Future Policy Benefit, Activity [Line Items] |  |  |  |  |  |
Beginning balance |  |  | 1,380 | 1,376 | [1] |
Effect of changes in discount rate assumptions |  |  | 87 |  |  |
Ending balance |  |  | 1,467 | 1,530 |  |
Accounting Standards Update 2018-12 | Dental/Vision | Aflac U.S. |  |  |  |  |  |
Liability for Future Policy Benefit, Activity [Line Items] |  |  |  |  |  |
Beginning balance |  |  | 241 | 281 | [1] |
Effect of changes in discount rate assumptions |  |  | 23 |  |  |
Ending balance |  |  | $ 264 | 322 |  |
Accounting Standards Update 2018-12 | As Previously Reported | Cancer | Aflac Japan |  |  |  |  |  |
Liability for Future Policy Benefit, Activity [Line Items] |  |  |  |  |  |
Beginning balance |  |  |  |  |  | $ 25,601
Accounting Standards Update 2018-12 | As Previously Reported | Medical and other health | Aflac Japan |  |  |  |  |  |
Liability for Future Policy Benefit, Activity [Line Items] |  |  |  |  |  |
Beginning balance |  |  |  |  |  | 21,270
Accounting Standards Update 2018-12 | As Previously Reported | Life insurance | Aflac Japan |  |  |  |  |  |
Liability for Future Policy Benefit, Activity [Line Items] |  |  |  |  |  |
Beginning balance |  |  |  |  |  | 12,440
Accounting Standards Update 2018-12 | As Previously Reported | Life insurance | Aflac U.S. |  |  |  |  |  |
Liability for Future Policy Benefit, Activity [Line Items] |  |  |  |  |  |
Beginning balance |  |  |  |  |  | 710
Accounting Standards Update 2018-12 | As Previously Reported | Other | Aflac Japan |  |  |  |  |  |
Liability for Future Policy Benefit, Activity [Line Items] |  |  |  |  |  |
Beginning balance |  |  |  |  |  | 2,080
Accounting Standards Update 2018-12 | As Previously Reported | Other | Aflac U.S. |  |  |  |  |  |
Liability for Future Policy Benefit, Activity [Line Items] |  |  |  |  |  |
Beginning balance |  |  |  |  |  | 154
Accounting Standards Update 2018-12 | As Previously Reported | Accident | Aflac U.S. |  |  |  |  |  |
Liability for Future Policy Benefit, Activity [Line Items] |  |  |  |  |  |
Beginning balance |  |  |  |  |  | 3,350
Accounting Standards Update 2018-12 | As Previously Reported | Disability | Aflac U.S. |  |  |  |  |  |
Liability for Future Policy Benefit, Activity [Line Items] |  |  |  |  |  |
Beginning balance |  |  |  |  |  | 1,921
Accounting Standards Update 2018-12 | As Previously Reported | Critical Care | Aflac U.S. |  |  |  |  |  |
Liability for Future Policy Benefit, Activity [Line Items] |  |  |  |  |  |
Beginning balance |  |  |  |  |  | 5,898
Accounting Standards Update 2018-12 | As Previously Reported | Hospital Indemnity | Aflac U.S. |  |  |  |  |  |
Liability for Future Policy Benefit, Activity [Line Items] |  |  |  |  |  |
Beginning balance |  |  |  |  |  | 1,376
Accounting Standards Update 2018-12 | As Previously Reported | Dental/Vision | Aflac U.S. |  |  |  |  |  |
Liability for Future Policy Benefit, Activity [Line Items] |  |  |  |  |  |
Beginning balance |  |  |  |  |  | 281
Accounting Standards Update 2018-12 | Revision of Prior Period, Accounting Standards Update, Adjustment | Cancer | Aflac Japan |  |  |  |  |  |
Liability for Future Policy Benefit, Activity [Line Items] |  |  |  |  |  |
Beginning balance |  |  |  |  |  | 25,616
Impact of capping net premium ratio to retained earnings |  |  |  |  |  | 0
Impact of deferred profit liability |  |  |  |  |  | 15
Effect of changes in discount rate assumptions |  |  |  | 3,982 |  |
Accounting Standards Update 2018-12 | Revision of Prior Period, Accounting Standards Update, Adjustment | Medical and other health | Aflac Japan |  |  |  |  |  |
Liability for Future Policy Benefit, Activity [Line Items] |  |  |  |  |  |
Beginning balance |  |  |  |  |  | 21,276
Impact of capping net premium ratio to retained earnings |  |  |  |  |  | (1)
Impact of deferred profit liability |  |  |  |  |  | 7
Effect of changes in discount rate assumptions |  |  |  | 2,598 |  |
Accounting Standards Update 2018-12 | Revision of Prior Period, Accounting Standards Update, Adjustment | Life insurance | Aflac Japan |  |  |  |  |  |
Liability for Future Policy Benefit, Activity [Line Items] |  |  |  |  |  |
Beginning balance |  |  |  |  |  | 12,476
Impact of capping net premium ratio to retained earnings |  |  |  |  |  | 0
Impact of deferred profit liability |  |  |  |  |  | 36
Effect of changes in discount rate assumptions |  |  |  | 908 |  |
Accounting Standards Update 2018-12 | Revision of Prior Period, Accounting Standards Update, Adjustment | Life insurance | Aflac U.S. |  |  |  |  |  |
Liability for Future Policy Benefit, Activity [Line Items] |  |  |  |  |  |
Beginning balance |  |  |  |  |  | 705
Impact of capping net premium ratio to retained earnings |  |  |  |  |  | (5)
Impact of deferred profit liability |  |  |  |  |  | 0
Effect of changes in discount rate assumptions |  |  |  | 78 |  |
Accounting Standards Update 2018-12 | Revision of Prior Period, Accounting Standards Update, Adjustment | Other | Aflac Japan |  |  |  |  |  |
Liability for Future Policy Benefit, Activity [Line Items] |  |  |  |  |  |
Beginning balance |  |  |  |  |  | 1,708
Impact of capping net premium ratio to retained earnings |  |  |  |  |  | (398)
Impact of deferred profit liability |  |  |  |  |  | 26
Effect of changes in discount rate assumptions |  |  |  | 148 |  |
Accounting Standards Update 2018-12 | Revision of Prior Period, Accounting Standards Update, Adjustment | Other | Aflac U.S. |  |  |  |  |  |
Liability for Future Policy Benefit, Activity [Line Items] |  |  |  |  |  |
Beginning balance |  |  |  |  |  | 152
Impact of capping net premium ratio to retained earnings |  |  |  |  |  | (2)
Impact of deferred profit liability |  |  |  |  |  | 0
Effect of changes in discount rate assumptions |  |  |  | 27 |  |
Accounting Standards Update 2018-12 | Revision of Prior Period, Accounting Standards Update, Adjustment | Accident | Aflac U.S. |  |  |  |  |  |
Liability for Future Policy Benefit, Activity [Line Items] |  |  |  |  |  |
Beginning balance |  |  |  |  |  | 3,350
Impact of capping net premium ratio to retained earnings |  |  |  |  |  | 0
Impact of deferred profit liability |  |  |  |  |  | 0
Effect of changes in discount rate assumptions |  |  |  | 479 |  |
Accounting Standards Update 2018-12 | Revision of Prior Period, Accounting Standards Update, Adjustment | Disability | Aflac U.S. |  |  |  |  |  |
Liability for Future Policy Benefit, Activity [Line Items] |  |  |  |  |  |
Beginning balance |  |  |  |  |  | 1,921
Impact of capping net premium ratio to retained earnings |  |  |  |  |  | 0
Impact of deferred profit liability |  |  |  |  |  | 0
Effect of changes in discount rate assumptions |  |  |  | 197 |  |
Accounting Standards Update 2018-12 | Revision of Prior Period, Accounting Standards Update, Adjustment | Critical Care | Aflac U.S. |  |  |  |  |  |
Liability for Future Policy Benefit, Activity [Line Items] |  |  |  |  |  |
Beginning balance |  |  |  |  |  | 5,894
Impact of capping net premium ratio to retained earnings |  |  |  |  |  | (4)
Impact of deferred profit liability |  |  |  |  |  | 0
Effect of changes in discount rate assumptions |  |  |  | 1,048 |  |
Accounting Standards Update 2018-12 | Revision of Prior Period, Accounting Standards Update, Adjustment | Hospital Indemnity | Aflac U.S. |  |  |  |  |  |
Liability for Future Policy Benefit, Activity [Line Items] |  |  |  |  |  |
Beginning balance |  |  |  |  |  | 1,376
Impact of capping net premium ratio to retained earnings |  |  |  |  |  | 0
Impact of deferred profit liability |  |  |  |  |  | 0
Effect of changes in discount rate assumptions |  |  |  | 154 |  |
Accounting Standards Update 2018-12 | Revision of Prior Period, Accounting Standards Update, Adjustment | Dental/Vision | Aflac U.S. |  |  |  |  |  |
Liability for Future Policy Benefit, Activity [Line Items] |  |  |  |  |  |
Beginning balance |  |  |  |  |  | 281
Impact of capping net premium ratio to retained earnings |  |  |  |  |  | 0
Impact of deferred profit liability |  |  |  |  |  | $ 0
Effect of changes in discount rate assumptions |  |  |  | $ 41 |  |
[1] | Includes the adjustment for capping the Transition Date NPR.

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