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SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES - Liability For Future Policy Benefit, Expected Net Premium, Activity (Details) - USD ($)
$ in Millions
6 Months Ended 12 Months Ended
Jun. 30, 2023
Dec. 31, 2022
Dec. 31, 2021
Dec. 31, 2020
Cancer | Aflac Japan        
Liability for Future Policy Benefit, Activity [Line Items]        
Beginning balance $ 19,298 $ 25,893    
Beginning balance at original discount rate 18,221 22,470    
Effect of changes in cash flow assumptions   0 $ (639)  
Effect of actual variances from expected experience   (198) (284)  
Adjusted beginning of period balance   18,023 21,547  
Issuances 498 947    
Interest accrual 218 459    
Net premium earned [1] (824) (1,734)    
Foreign currency translation (1,521) (2,997)    
Other 0 (1)    
Ending balance at original discount rate 16,394 18,221 22,470  
Effect of changes in discount rate assumptions 1,579 1,077    
Ending balance 17,973 19,298 25,893  
Cancer | Aflac Japan | Accounting Standards Update 2018-12        
Liability for Future Policy Benefit, Activity [Line Items]        
Beginning balance   25,893 29,598  
Beginning balance at original discount rate   22,470 25,616 [2]  
Effect of changes in cash flow assumptions       $ 32
Effect of actual variances from expected experience       (134)
Adjusted beginning of period balance       25,514
Issuances     1,116  
Interest accrual     586  
Net premium earned [3]     (2,206)  
Foreign currency translation     (2,539)  
Other     (1)  
Ending balance at original discount rate     22,470  
Effect of changes in discount rate assumptions     3,423  
Ending balance     25,893  
Medical and other health | Aflac Japan        
Liability for Future Policy Benefit, Activity [Line Items]        
Beginning balance 16,714 21,174    
Beginning balance at original discount rate 16,195 18,681    
Effect of changes in cash flow assumptions   0 317  
Effect of actual variances from expected experience   (61) 61  
Adjusted beginning of period balance   16,134 19,059  
Issuances 204 639    
Interest accrual 180 364    
Net premium earned [1] (673) (1,376)    
Foreign currency translation (1,348) (2,488)    
Other 0 (3)    
Ending balance at original discount rate 14,497 16,195 18,681  
Effect of changes in discount rate assumptions 1,135 519    
Ending balance 15,632 16,714 21,174  
Medical and other health | Aflac Japan | Accounting Standards Update 2018-12        
Liability for Future Policy Benefit, Activity [Line Items]        
Beginning balance   21,174 23,874  
Beginning balance at original discount rate   18,681 21,276 [2]  
Effect of changes in cash flow assumptions       88
Effect of actual variances from expected experience       (449)
Adjusted beginning of period balance       20,915
Issuances     1,132  
Interest accrual     439  
Net premium earned [3]     (1,692)  
Foreign currency translation     (2,111)  
Other     (2)  
Ending balance at original discount rate     18,681  
Effect of changes in discount rate assumptions     2,493  
Ending balance     21,174  
Life insurance | Aflac Japan        
Liability for Future Policy Benefit, Activity [Line Items]        
Beginning balance 7,485 10,847    
Beginning balance at original discount rate 7,284 10,064    
Effect of changes in cash flow assumptions   0 (494)  
Effect of actual variances from expected experience   (22) (81)  
Adjusted beginning of period balance   7,262 9,489  
Issuances 198 221    
Interest accrual 66 146    
Net premium earned [1] (549) (1,229)    
Foreign currency translation (597) (1,343)    
Other 0 0    
Ending balance at original discount rate 6,380 7,284 10,064  
Effect of changes in discount rate assumptions 335 201    
Ending balance 6,715 7,485 10,847  
Life insurance | Aflac Japan | Accounting Standards Update 2018-12        
Liability for Future Policy Benefit, Activity [Line Items]        
Beginning balance   10,847 13,384  
Beginning balance at original discount rate   10,064 12,476 [2]  
Effect of changes in cash flow assumptions       40
Effect of actual variances from expected experience       (135)
Adjusted beginning of period balance       12,381
Issuances     284  
Interest accrual     202  
Net premium earned [3]     (1,609)  
Foreign currency translation     (1,194)  
Other     0  
Ending balance at original discount rate     10,064  
Effect of changes in discount rate assumptions     783  
Ending balance     10,847  
Life insurance | Aflac U.S.        
Liability for Future Policy Benefit, Activity [Line Items]        
Beginning balance 724 834    
Beginning balance at original discount rate 799 780    
Effect of changes in cash flow assumptions   0 (1)  
Effect of actual variances from expected experience   (9) (16)  
Adjusted beginning of period balance   790 763  
Issuances 90 146    
Interest accrual 14 27    
Net premium earned [1] (65) (131)    
Foreign currency translation 0 0    
Other 2 (6)    
Ending balance at original discount rate 831 799 780  
Effect of changes in discount rate assumptions (68) (75)    
Ending balance 763 724 834  
Life insurance | Aflac U.S. | Accounting Standards Update 2018-12        
Liability for Future Policy Benefit, Activity [Line Items]        
Beginning balance   834 783  
Beginning balance at original discount rate   780 705 [2]  
Effect of changes in cash flow assumptions       31
Effect of actual variances from expected experience       34
Adjusted beginning of period balance       770
Issuances     112  
Interest accrual     25  
Net premium earned [3]     (124)  
Foreign currency translation     0  
Other     (3)  
Ending balance at original discount rate     780  
Effect of changes in discount rate assumptions     54  
Ending balance     834  
Accident | Aflac U.S.        
Liability for Future Policy Benefit, Activity [Line Items]        
Beginning balance 2,534 3,283    
Beginning balance at original discount rate 2,760 2,999    
Effect of changes in cash flow assumptions   0 (52)  
Effect of actual variances from expected experience   (51) (152)  
Adjusted beginning of period balance   2,709 2,795  
Issuances 185 355    
Interest accrual 51 105    
Net premium earned [1] (237) (496)    
Foreign currency translation 0 0    
Other (3) 1    
Ending balance at original discount rate 2,705 2,760 2,999  
Effect of changes in discount rate assumptions (201) (226)    
Ending balance 2,504 2,534 3,283  
Accident | Aflac U.S. | Accounting Standards Update 2018-12        
Liability for Future Policy Benefit, Activity [Line Items]        
Beginning balance   3,283 3,829  
Beginning balance at original discount rate   2,999 3,350 [2]  
Effect of changes in cash flow assumptions       (163)
Effect of actual variances from expected experience       (109)
Adjusted beginning of period balance       3,078
Issuances     365  
Interest accrual     116  
Net premium earned [3]     (552)  
Foreign currency translation     0  
Other     (8)  
Ending balance at original discount rate     2,999  
Effect of changes in discount rate assumptions     284  
Ending balance     3,283  
Disability | Aflac U.S.        
Liability for Future Policy Benefit, Activity [Line Items]        
Beginning balance 1,635 1,862    
Beginning balance at original discount rate 1,775 1,760    
Effect of changes in cash flow assumptions   0 5  
Effect of actual variances from expected experience   (15) (43)  
Adjusted beginning of period balance   1,760 1,722  
Issuances 204 384    
Interest accrual 30 57    
Net premium earned [1] (193) (382)    
Foreign currency translation 0 0    
Other (3) (6)    
Ending balance at original discount rate 1,798 1,775 1,760  
Effect of changes in discount rate assumptions (129) (140)    
Ending balance 1,669 1,635 1,862  
Disability | Aflac U.S. | Accounting Standards Update 2018-12        
Liability for Future Policy Benefit, Activity [Line Items]        
Beginning balance   1,862 2,118  
Beginning balance at original discount rate   1,760 1,921 [2]  
Effect of changes in cash flow assumptions       (129)
Effect of actual variances from expected experience       (38)
Adjusted beginning of period balance       1,754
Issuances     345  
Interest accrual     61  
Net premium earned [3]     (393)  
Foreign currency translation     0  
Other     (7)  
Ending balance at original discount rate     1,760  
Effect of changes in discount rate assumptions     102  
Ending balance     1,862  
Critical Care | Aflac U.S.        
Liability for Future Policy Benefit, Activity [Line Items]        
Beginning balance 4,486 6,023    
Beginning balance at original discount rate 5,050 5,391    
Effect of changes in cash flow assumptions   0 (38)  
Effect of actual variances from expected experience   (139) (421)  
Adjusted beginning of period balance   4,911 4,932  
Issuances 291 537    
Interest accrual 94 193    
Net premium earned [1] (298) (612)    
Foreign currency translation 0 0    
Other (2) 0    
Ending balance at original discount rate 4,996 5,050 5,391  
Effect of changes in discount rate assumptions (497) (564)    
Ending balance 4,499 4,486 6,023  
Critical Care | Aflac U.S. | Accounting Standards Update 2018-12        
Liability for Future Policy Benefit, Activity [Line Items]        
Beginning balance   6,023 6,942  
Beginning balance at original discount rate   5,391 5,894 [2]  
Effect of changes in cash flow assumptions       (302)
Effect of actual variances from expected experience       (290)
Adjusted beginning of period balance       5,302
Issuances     552  
Interest accrual     210  
Net premium earned [3]     (665)  
Foreign currency translation     0  
Other     (8)  
Ending balance at original discount rate     5,391  
Effect of changes in discount rate assumptions     632  
Ending balance     6,023  
Hospital Indemnity | Aflac U.S.        
Liability for Future Policy Benefit, Activity [Line Items]        
Beginning balance 1,220 1,467    
Beginning balance at original discount rate 1,365 1,380    
Effect of changes in cash flow assumptions   0 42  
Effect of actual variances from expected experience   (44) (111)  
Adjusted beginning of period balance   1,321 1,311  
Issuances 153 273    
Interest accrual 23 45    
Net premium earned [1] (127) (261)    
Foreign currency translation 0 0    
Other (1) (3)    
Ending balance at original discount rate 1,369 1,365 1,380  
Effect of changes in discount rate assumptions (129) (145)    
Ending balance 1,240 1,220 1,467  
Hospital Indemnity | Aflac U.S. | Accounting Standards Update 2018-12        
Liability for Future Policy Benefit, Activity [Line Items]        
Beginning balance   1,467 1,530  
Beginning balance at original discount rate   1,380 1,376 [2]  
Effect of changes in cash flow assumptions       0
Effect of actual variances from expected experience       (32)
Adjusted beginning of period balance       1,344
Issuances     263  
Interest accrual     45  
Net premium earned [3]     (268)  
Foreign currency translation     0  
Other     (4)  
Ending balance at original discount rate     1,380  
Effect of changes in discount rate assumptions     87  
Ending balance     1,467  
Dental/Vision | Aflac U.S.        
Liability for Future Policy Benefit, Activity [Line Items]        
Beginning balance 211 264    
Beginning balance at original discount rate 231 241    
Effect of changes in cash flow assumptions   0 10  
Effect of actual variances from expected experience   (11) (20)  
Adjusted beginning of period balance   220 231  
Issuances 20 33    
Interest accrual 4 9    
Net premium earned [1] (20) (42)    
Foreign currency translation 0 0    
Other 2 0    
Ending balance at original discount rate 226 231 241  
Effect of changes in discount rate assumptions (17) (20)    
Ending balance 209 211 264  
Dental/Vision | Aflac U.S. | Accounting Standards Update 2018-12        
Liability for Future Policy Benefit, Activity [Line Items]        
Beginning balance   264 322  
Beginning balance at original discount rate   241 281 [2]  
Effect of changes in cash flow assumptions       (26)
Effect of actual variances from expected experience       (14)
Adjusted beginning of period balance       241
Issuances     39  
Interest accrual     10  
Net premium earned [3]     (47)  
Foreign currency translation     0  
Other     (2)  
Ending balance at original discount rate     241  
Effect of changes in discount rate assumptions     23  
Ending balance     264  
Other | Aflac Japan        
Liability for Future Policy Benefit, Activity [Line Items]        
Beginning balance 1,256 1,586    
Beginning balance at original discount rate 1,242 1,461    
Effect of changes in cash flow assumptions   0 25  
Effect of actual variances from expected experience   (5) (10)  
Adjusted beginning of period balance   1,237 1,476  
Issuances 14 62    
Interest accrual 11 22    
Net premium earned [1] (60) (123)    
Foreign currency translation (104) (195)    
Other 0 0    
Ending balance at original discount rate 1,098 1,242 1,461  
Effect of changes in discount rate assumptions 47 14    
Ending balance 1,145 1,256 1,586  
Other | Aflac Japan | Accounting Standards Update 2018-12        
Liability for Future Policy Benefit, Activity [Line Items]        
Beginning balance   1,586 1,856  
Beginning balance at original discount rate   1,461 1,708 [2]  
Effect of changes in cash flow assumptions       1
Effect of actual variances from expected experience       (11)
Adjusted beginning of period balance       1,698
Issuances     55  
Interest accrual     27  
Net premium earned [3]     (151)  
Foreign currency translation     (167)  
Other     (1)  
Ending balance at original discount rate     1,461  
Effect of changes in discount rate assumptions     125  
Ending balance     1,586  
Other | Aflac U.S.        
Liability for Future Policy Benefit, Activity [Line Items]        
Beginning balance 110 153    
Beginning balance at original discount rate 118 135    
Effect of changes in cash flow assumptions   0 (12)  
Effect of actual variances from expected experience   0 6  
Adjusted beginning of period balance   118 129  
Issuances 55 0    
Interest accrual 3 5    
Net premium earned [1] (8) (17)    
Foreign currency translation 0 0    
Other 9 1    
Ending balance at original discount rate 177 118 135  
Effect of changes in discount rate assumptions (8) (8)    
Ending balance $ 169 110 153  
Other | Aflac U.S. | Accounting Standards Update 2018-12        
Liability for Future Policy Benefit, Activity [Line Items]        
Beginning balance   153 179  
Beginning balance at original discount rate   $ 135 152 [2]  
Effect of changes in cash flow assumptions       0
Effect of actual variances from expected experience       (3)
Adjusted beginning of period balance       $ 149
Issuances     0  
Interest accrual     6  
Net premium earned [3]     (19)  
Foreign currency translation     0  
Other     (1)  
Ending balance at original discount rate     135  
Effect of changes in discount rate assumptions     18  
Ending balance     $ 153  
[1] Net premiums earned represent the portion of gross premiums collected from policyholders that is used to fund expected benefit payments.
[2] Includes the adjustment for capping the Transition Date NPR.
[3] Net premiums earned represent the portion of gross premiums collected from policyholders that is used to fund expected benefit payments.