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Application of New and Amended International Financial Reporting Standards (Tables) | 12 Months Ended
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Dec. 31, 2017
Description Of Expected Impact Of Initial Application Of New Standards Or Interpretations [Abstract] |
Schedule of Anticipated Significant Impact on Assets, Liabilities and Equity When Retrospectively Applying IRFS 15 | The anticipated significant impact on assets, liabilities and equity when retrospectively applying IFRS 15 on January 1, 2018 is showed as follows (The following table only disclosed the summary of differences arising from recognitions and measurements. The differences arising from presentations are not included.):
|  | Carrying Amount as of December 31, 2017 |  |  | Adjustments Arising from Initial Application of IFRS 15 |  |  | Adjusted Carrying Amount as of January 1, 2018 |
|  | NT$ |  |  | NT$ |  |  | NT$ |
|  | (In Millions) |
Contract assets - current |  | $ | — |  |  | $ | 6,998 |  |  | $ | 6,998 |
Contract assets - noncurrent |  | $ | — |  |  |  | 3,917 |  |  | $ | 3,917 |
Incremental costs to obtain a contract |  | $ | — |  |  |  | 2,467 |  |  | $ | 2,467 |
Total effect on assets |  |  |  |  |  | $ | 13,382 |  |  |  |  |
Contract liability - current |  | $ | — |  |  | $ | 197 |  |  | $ | 197 |
Contract liability - noncurrent |  | $ | — |  |  |  | 86 |  |  | $ | 86 |
Current tax liabilities |  | $ | 8,674 |  |  |  | 2,227 |  |  | $ | 10,901 |
Total effect on liabilities |  |  |  |  |  | $ | 2,510 |  |  |  |  |
Total effect on equity (unappropriated earnings) |  | $ | 54,633 |  |  | $ | 10,872 |  |  | $ | 65,505 |
Schedule of Anticipated Significant Impact on Assets, Liabilities and Equity of Retrospective Application of IFRS 9 | The anticipated significant impact on assets, liabilities and equity of retrospective application of the IFRS 9 on January 1, 2018 is set out below:
|  | Carrying Amount as of December 31, 2017 |  |  | Adjustments Arising from Initial Application of IFRS 9 |  |  | Adjusted Carrying Amount as of January 1, 2018 |
|  | NT$ |  |  | NT$ |  |  | NT$ |
|  | (In Millions) |
Impact on assets, liabilities and equity |  |  |  |  |  |  |  |  |  |  |  |
Financial assets at fair value through profit or loss - noncurrent |  | $ | — |  |  | $ | 54 |  |  | $ | 54 |
Financial assets at fair value through other comprehensive income - noncurrent |  | $ | — |  |  |  | 7,539 |  |  | $ | 7,539 |
Available-for-sale financial assets - noncurrent |  | $ | 5,751 |  |  |  | (5,751 | ) |  | $ | — |
Total effect on assets |  |  |  |  |  | $ | 1,842 |  |  |  |  |
Total effect on liabilities (deferred income tax liabilities) |  | $ | 1,430 |  |  | $ | (1 | ) |  | $ | 1,429 |
Unrealized gain or loss on available-for-sale financial assets |  | $ | 558 |  |  | $ | (558 | ) |  | $ | — |
Unrealized gain or loss on financial assets at fair value through other comprehensive income |  | $ | — |  |  |  | 883 |  |  | $ | 883 |
Unappropriated earnings |  | $ | 54,633 |  |  |  | 1,522 |  |  | $ | 56,155 |
Noncontrolling interests |  | $ | 8,474 |  |  |  | (4 | ) |  | $ | 8,470 |
Total effect on equity |  |  |  |  |  | $ | 1,843 |  |  |  |  |

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- Definition Schedule of anticipated significant impact on assets, liabilities and equity of retrospective application of IFRS 9. + References No definition available. + Details
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- Definition Schedule of anticipated significant impact on assets, liabilities and equity when retrospectively applying IFRS 15 explanatory. + References No definition available. + Details
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