{"iri":"http://fasb.org/us-gaap/2026#ShortdurationInsuranceContractsIncurredButNotReportedIbnrClaimsMethodologies","label":"Short-Duration Insurance Contracts, Incurred but Not Reported (IBNR) Claims, Methodologies","definition":"Description of methodologies and changes in methodologies used in determining incurred-but-not-reported (IBNR) liabilities and expected development on reported claims for short-duration insurance contracts.","license":"https://accountingfoundation.org/page/pageContent?pageId=/Termsofuse/Termsofuse.html","source":"gaap","source_url":"http://fasb.org/us-gaap/2026#ShortdurationInsuranceContractsIncurredButNotReportedIbnrClaimsMethodologies"}