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Trade Notes and Accounts Receivable, Net - Movements of Allowance for Doubtful Accounts (Detail) - TWD ($) $ in Millions | 12 Months Ended
--- | ---
Dec. 31, 2017 | Dec. 31, 2016 | Dec. 31, 2015
Disclosure of financial assets [Line Items] |  |  |
Add: Provision for doubtful accounts | $ 578 | $ 943 | $ 480
Trade notes and accounts receivable [Member] |  |  |
Disclosure of financial assets [Line Items] |  |  |
Beginning balance | 1,773 | 1,334 | 1,049
Add: Provision for doubtful accounts | 578 | 943 | 480
Deduct: Amounts written off | (234) | (504) | (195)
Ending balance | 2,117 | 1,773 | 1,334
Trade notes and accounts receivable [Member] | Individually assessed for impairment [Member] |  |  |
Disclosure of financial assets [Line Items] |  |  |
Beginning balance | 805 | 364 | 276
Add: Provision for doubtful accounts | 535 | 715 | 88
Deduct: Amounts written off | (15) | (274) | 0
Ending balance | 1,325 | 805 | 364
Trade notes and accounts receivable [Member] | Collectively assessed for impairment [Member] |  |  |
Disclosure of financial assets [Line Items] |  |  |
Beginning balance | 968 | 970 | 773
Add: Provision for doubtful accounts | 43 | 228 | 392
Deduct: Amounts written off | (219) | (230) | (195)
Ending balance | $ 792 | $ 968 | $ 970

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- Definition The amount of impairment loss or reversal of impairment loss recognised in profit or loss for trade receivables. [Refer: Impairment loss recognised in profit or loss; Reversal of impairment loss recognised in profit or loss; Trade receivables] + References Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef -Name IAS -Number 1 -IssueDate 2016-01-13 -Paragraph 112 -Subparagraph c -URI http://eifrs.ifrs.org/eifrs/XBRL?type=IAS&num=1&date=2016-03-30&anchor=para_112_c&doctype=Standard -URIDate 2016-03-31 + Details
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- Definition The decrease in an allowance account for credit losses of financial assets resulting from the utilisation of the allowance. [Refer: Allowance account for credit losses of financial assets] + References Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef -Note Expiry date 2018-01-01 -Name IFRS -Number 7 -IssueDate 2016-01-13 -Paragraph 16 -URI http://eifrs.ifrs.org/eifrs/XBRL?type=IFRS&num=7&date=2016-03-30&anchor=para_16&doctype=Standard -URIDate 2016-03-31 + Details
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