US GAAP Disclosure List

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Financial Services, Insurance, Long-Duration Contracts TIG Template 06b


ItemTypePeriodBalanceDescription
Insurance text
Accounting Standards Update and Change in Accounting Principle textSummarization of the changes in an accounting principle or a new accounting pronouncement, including the line items affected by the change and the financial effects of the change on those particular line items.
Accounting Standards Update textInformation by amendment to accounting standards.
New Accounting Pronouncements or Change in Accounting Principle textLine items represent financial concepts included in a table. These concepts are used to disclose reportable information associated with domain members defined in one or many axes to the table.
Restatement Axis
Accounting Standards Update durationAmendment to accounting standards.
Liability for Future Policy Benefit, Expected Net Premium, before Reinsurance, after Discount Rate Change, Total$instantdebitAmount, before effect of reinsurance and after current period update of cash flow assumption and discount rate change, of expected net premium component of liability for future policy benefit.
Liability for Future Policy Benefit, Expected Net Premium, Cumulative Increase (Decrease) from Cash Flow Change$instantdebitAmount of cumulative increase (decrease) in expected net premium component of liability for future policy benefit from cash flow assumption change for future cash flows.
Liability for Future Policy Benefit, Expected Future Policy Benefit, before Reinsurance, after Discount Rate Change, Total$instantcreditAmount, before effect of reinsurance and after current period update of cash flow assumption and discount rate change, of expected future policy benefit and expense component of liability for future policy benefit.
Liability for Future Policy Benefit, Expected Future Policy Benefit, Cumulative Increase (Decrease) from Cash Flow Change$instantcreditAmount of cumulative increase (decrease) in expected future policy benefit and expense component for liability of future policy benefit from cash flow assumption change for future cash flows.
Restatement Domain
Accounting Standards Update 2018-12 durationAccounting Standards Update 2018-12 Financial Services-Insurance (Topic 944): Targeted Improvements to the Accounting for Long-Duration Contracts.
Scenario Previously Reported Member
Revision Of Prior Period Accounting Standards Update Adjustment Member
Effect of Modified Retrospective Application Accounting Standards Update 2018-12 durationEffect of modified retrospective application of Accounting Standards Update 2018-12 Financial Services-Insurance (Topic 944): Targeted Improvements to the Accounting for Long-Duration Contracts.
Effect of Retrospective Application of Accounting Standards Update 2018-12 durationEffect of retrospective application of Accounting Standards Update 2018-12 Financial Services-Insurance (Topic 944): Targeted Improvements to the Accounting for Long-Duration Contracts.

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