{"iri":"http://fasb.org/us-gaap/2026#PresentValueOfFutureInsuranceProfitsPolicy","label":"Present Value of Future Insurance Profits, Policy [Policy Text Block]","definition":"Disclosure of accounting policy for determining PVFP and for amortizing it over future periods (methodologies and assumptions) in connection with the purchase of a life insurance company. It is also known as Value of Business Acquired, or VOBA. This element is appropriate for business combinations entered into before December 15, 2008.","license":"https://accountingfoundation.org/page/pageContent?pageId=/Termsofuse/Termsofuse.html","source":"gaap","source_url":"http://fasb.org/us-gaap/2026#PresentValueOfFutureInsuranceProfitsPolicy"}