Prepared Remarks:

Operator

Ladies and gentlemen, thank you for standing by for the Cigna Group's first quarter 2023 results review. [Operator instructions] We will conduct a question-and-answer session later during the conference and review procedures on how to enter queue to ask questions at that time. [Operator instructions] As a reminder, ladies and gentlemen, this conference, including the Q&A session, is being recorded. We'll begin by turning the conference over to Ralph Giacobbe.

Please go ahead.

Ralph Giacobbe -- Vice President, Investor Relations

Great. Good morning, everyone. Thanks for joining today's call. I'm Ralph Giacobbe, senior vice president of investor relations.

With me on the line this morning are David Cordani, the Cigna Group's chairman and chief executive officer; and Brian Evanko, chief financial officer. In our remarks today, David and Brian will cover a number of topics, including our first quarter financial results and our updated financial outlook for 2023. As noted in our earnings release, when describing our financial results, we use certain financial measures, adjusted income from operations, and adjusted revenues, which are not determined in accordance with accounting principles generally accepted in the United States, otherwise known as GAAP. A reconciliation of these measures to the most directly comparable GAAP measures, shareholders' net income, and total revenues, respectively, is contained in today's earnings release, which is posted in the investor relations section of thecignagroup.com.

We use the term labeled adjusted income from operations and adjusted earnings per share on the same basis as our principal measures of financial performance. In our remarks today, we will be making some forward-looking statements, including statements regarding our outlook for 2023 and future performance. These statements are subject to risks and uncertainties that could cause actual results to differ materially from our current expectations. A description of these results and uncertainties is contained in the cautionary note to today's earnings release and in our most recent reports filed with the SEC.

Regarding our results, effective January 1, 2023, we adopted amended accounting guidance for long-duration insurance contracts, LDTI, and related amendments. Our 2023 full year outlook included the impact of LDTI, and prior results have been restated to reflect this change. There has been no material impact to our prior results, and this change will not materially impact our future operating results. Additionally, please note that when we make prospective comments regarding financial performance, including our full year 2023 outlook, we will do so on a basis that includes potential impact of future share repurchases and anticipated 2023 dividends.