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SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES - Schedule of Impact from Adoption to Liability For Future Policy Benefit, Expected Net Premium (Detail) - USD ($) $ in Millions | Dec. 31, 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 | $ 16,452 | $ 18,221 | $ 22,470 |  |  |
Effect of changes in discount rate assumptions | 1,057 | 1,077 |  |  |  |
Ending balance | 17,509 | 19,298 | 25,893 |  |  |
Medical and other health | Aflac Japan |  |  |  |  |  |
Liability for Future Policy Benefit, Activity [Line Items] |  |  |  |  |  |
Beginning balance | 14,040 | 16,195 | 18,681 |  |  |
Effect of changes in discount rate assumptions | 657 | 519 |  |  |  |
Ending balance | 14,697 | 16,714 | 21,174 |  |  |
Life insurance | Aflac Japan |  |  |  |  |  |
Liability for Future Policy Benefit, Activity [Line Items] |  |  |  |  |  |
Beginning balance | 6,258 | 7,284 | 10,064 |  |  |
Effect of changes in discount rate assumptions | 230 | 201 |  |  |  |
Ending balance | 6,488 | 7,485 | 10,847 |  |  |
Life insurance | Aflac U.S. |  |  |  |  |  |
Liability for Future Policy Benefit, Activity [Line Items] |  |  |  |  |  |
Beginning balance | 909 | 799 | 780 |  |  |
Effect of changes in discount rate assumptions | (56) | (75) |  |  |  |
Ending balance | 853 | 724 | 834 |  |  |
Other | Aflac Japan |  |  |  |  |  |
Liability for Future Policy Benefit, Activity [Line Items] |  |  |  |  |  |
Beginning balance | 1,069 | 1,242 | 1,461 |  |  |
Effect of changes in discount rate assumptions | 19 | 14 |  |  |  |
Ending balance | 1,088 | 1,256 | 1,586 |  |  |
Other | Aflac U.S. |  |  |  |  |  |
Liability for Future Policy Benefit, Activity [Line Items] |  |  |  |  |  |
Beginning balance | 272 | 118 | 135 |  |  |
Effect of changes in discount rate assumptions | 5 | (8) |  |  |  |
Ending balance | 277 | 110 | 153 |  |  |
Accident | Aflac U.S. |  |  |  |  |  |
Liability for Future Policy Benefit, Activity [Line Items] |  |  |  |  |  |
Beginning balance | 2,630 | 2,760 | 2,999 |  |  |
Effect of changes in discount rate assumptions | (142) | (226) |  |  |  |
Ending balance | 2,488 | 2,534 | 3,283 |  |  |
Disability | Aflac U.S. |  |  |  |  |  |
Liability for Future Policy Benefit, Activity [Line Items] |  |  |  |  |  |
Beginning balance | 1,738 | 1,775 | 1,760 |  |  |
Effect of changes in discount rate assumptions | (86) | (140) |  |  |  |
Ending balance | 1,652 | 1,635 | 1,862 |  |  |
Critical care | Aflac U.S. |  |  |  |  |  |
Liability for Future Policy Benefit, Activity [Line Items] |  |  |  |  |  |
Beginning balance | 4,416 | 5,050 | 5,391 |  |  |
Effect of changes in discount rate assumptions | (342) | (564) |  |  |  |
Ending balance | 4,074 | 4,486 | 6,023 |  |  |
Hospital indemnity | Aflac U.S. |  |  |  |  |  |
Liability for Future Policy Benefit, Activity [Line Items] |  |  |  |  |  |
Beginning balance | 1,193 | 1,365 | 1,380 |  |  |
Effect of changes in discount rate assumptions | (86) | (145) |  |  |  |
Ending balance | 1,107 | 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 | (11) | (20) |  |  |  |
Ending balance | $ 206 | $ 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 Reported | Cancer | Aflac Japan |  |  |  |  |  |
Liability for Future Policy Benefit, Activity [Line Items] |  |  |  |  |  |
Beginning balance |  |  |  |  |  | $ 25,601
Accounting Standards Update 2018-12 | As 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 Reported | Life insurance | Aflac Japan |  |  |  |  |  |
Liability for Future Policy Benefit, Activity [Line Items] |  |  |  |  |  |
Beginning balance |  |  |  |  |  | 12,440
Accounting Standards Update 2018-12 | As Reported | Life insurance | Aflac U.S. |  |  |  |  |  |
Liability for Future Policy Benefit, Activity [Line Items] |  |  |  |  |  |
Beginning balance |  |  |  |  |  | 710
Accounting Standards Update 2018-12 | As Reported | Other | Aflac Japan |  |  |  |  |  |
Liability for Future Policy Benefit, Activity [Line Items] |  |  |  |  |  |
Beginning balance |  |  |  |  |  | 2,080
Accounting Standards Update 2018-12 | As Reported | Other | Aflac U.S. |  |  |  |  |  |
Liability for Future Policy Benefit, Activity [Line Items] |  |  |  |  |  |
Beginning balance |  |  |  |  |  | 154
Accounting Standards Update 2018-12 | As Reported | Accident | Aflac U.S. |  |  |  |  |  |
Liability for Future Policy Benefit, Activity [Line Items] |  |  |  |  |  |
Beginning balance |  |  |  |  |  | 3,350
Accounting Standards Update 2018-12 | As Reported | Disability | Aflac U.S. |  |  |  |  |  |
Liability for Future Policy Benefit, Activity [Line Items] |  |  |  |  |  |
Beginning balance |  |  |  |  |  | 1,921
Accounting Standards Update 2018-12 | As Reported | Critical care | Aflac U.S. |  |  |  |  |  |
Liability for Future Policy Benefit, Activity [Line Items] |  |  |  |  |  |
Beginning balance |  |  |  |  |  | 5,898
Accounting Standards Update 2018-12 | As Reported | Hospital indemnity | Aflac U.S. |  |  |  |  |  |
Liability for Future Policy Benefit, Activity [Line Items] |  |  |  |  |  |
Beginning balance |  |  |  |  |  | 1,376
Accounting Standards Update 2018-12 | As 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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- Definition Amount, before tax, of accumulated other comprehensive income (loss) (AOCI) from increase (decrease) in expected net premium component of liability for future policy benefit from change in discount rate. + References Reference 1: http://www.xbrl.org/2003/role/exampleRef -Topic 944 -SubTopic 40 -Name Accounting Standards Codification -Section 55 -Paragraph 29E -Publisher FASB -URI https://asc.fasb.org//1943274/2147480046/944-40-55-29E Reference 2: http://www.xbrl.org/2009/role/commonPracticeRef -Topic 944 -SubTopic 40 -Name Accounting Standards Codification -Section 65 -Paragraph 2 -Subparagraph (g)(1) -Publisher FASB -URI https://asc.fasb.org//1943274/2147480016/944-40-65-2 Reference 3: http://www.xbrl.org/2003/role/exampleRef -Topic 944 -SubTopic 40 -Name Accounting Standards Codification -Section 55 -Paragraph 13I -Subparagraph (h) -Publisher FASB -URI https://asc.fasb.org//1943274/2147480046/944-40-55-13I Reference 4: http://www.xbrl.org/2009/role/commonPracticeRef -Topic 944 -SubTopic 40 -Name Accounting Standards Codification -Section 50 -Paragraph 6 -Subparagraph (a) -Publisher FASB -URI https://asc.fasb.org//1943274/2147480081/944-40-50-6 + Details
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