US GAAP Disclosure List

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Financial Services, Insurance, ASU 2018-12 Transition


ItemTypePeriodBalanceDescription
Accounting Standards Update 2018-12 text
ASU 2018-12 Transition text
Insurance Contract, Acquisition Cost textThe entire disclosure for cost related directly to successful acquisition of new and renewal of insurance contract. Includes, but is not limited to, deferred policy acquisition cost, deferred sale inducement cost, and present value of future profit of insurance contract acquired in business combination.
Liability for Future Policy Benefit, Activity textTabular disclosure of beginning balance to ending balance for liability for future policy benefit, with separate presentation of expected future net premium and expected future benefit.
Additional Liability, Long-Duration Insurance textDisclosure of accounting policy for present value of total expected payment to policyholder in excess of present value of total expected assessment. Includes, but is not limited to, input, judgment, assumption and method used in measuring liability, and change in input, judgment, and assumption. Excludes benefit classified as market risk benefit or under provisions of Topic 815 on derivative and hedging.
Additional Liability, Long-Duration Insurance textTabular disclosure of present value of total expected payment to policyholder in excess of present value of total expected assessment from application of revised benefit ratio as of contract issue date. Excludes benefit classified as market risk benefit or under provisions of Topic 815 on derivative and hedging.
Liability for Future Policy Benefit, Remeasurement Gain (Loss) text
Policyholder Account Balance, Guaranteed Minimum Crediting Rate textTabular disclosure of policyholder account balance by range of guaranteed minimum crediting rate and related range of difference between rate being credited to policyholder and respective guaranteed minimum.
Market Risk Benefit, Activity textTabular disclosure of beginning balance to ending balance for contract or contract feature in long-duration contract issued by insurance entity that both protects contract holder from other-than-nominal capital market risk and exposes insurance entity to other-than-nominal capital market risk.
Separate Account textThe entire disclosure for separate account. Includes, but is not limited to, extent and terms of minimum guarantee.
Policyholder Account Balance textTabular disclosure of information about policyholder account balance, including, but not limited to change in liability and related cash surrender value.
OCI, Liability for Future Policy Benefit, Gain (Loss), after Reclassification Adjustment, before Tax, Parent text
AOCI, Liability for Future Policy Benefit, before Tax$instantcreditAmount, before tax, of accumulated other comprehensive income (loss) (AOCI) from (increase) decrease in liability for future policy benefit from change in discount rate.
OCI, Liability for Future Policy Benefit, Gain (Loss), after Reclassification Adjustment, Tax, Parent text
OCI, Liability for Future Policy Benefit, Gain (Loss), after Reclassification Adjustment and Tax, Parent text
AOCI, Liability for Future Policy Benefit, after Tax$instantcreditAmount, after tax, of accumulated other comprehensive income (loss) (AOCI) from (increase) decrease in liability for future policy benefit from change in discount rate.
OCI, Market Risk Benefit, Instrument-Specific Credit Risk, Gain (Loss), after Adjustments, before Tax, Parent text
AOCI, Market Risk Benefit, Instrument-Specific Credit Risk, before Tax$instantcreditAmount, before tax, of accumulated other comprehensive income (loss) (AOCI) from (increase) decrease in instrument-specific credit risk on contract or contract feature in long-duration contract issued by insurance entity protecting contract holder from other-than-nominal capital market risk and exposing insurance entity to other-than-nominal capital market risk.
OCI, Market Risk Benefit, Instrument-Specific Credit Risk, Gain (Loss), after Adjustments, Tax, Parent text
OCI, Market Risk Benefit, Instrument-Specific Credit Risk, Gain (Loss), after Adjustments and Tax, Parent text
Fair Value Measurement Inputs and Valuation Techniques textTabular disclosure of input and valuation technique used to measure fair value and change in valuation approach and technique for each separate class of asset and liability measured on recurring and nonrecurring basis.
Internal Replacements of Insurance Contracts, Policy textDisclosure of accounting policy for previously deferred policy acquisition costs and previously deferred sales inducements when internal replacements of insurance contracts occur, including whether or not the entity has availed itself of the alternative guidance permitted under GAAP, and, if so, for which types of internal replacement transactions.
Liability, Premium Deficiency Testing on Insurance Contract text

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