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Application of New and Amended International Financial Reporting Standards - Schedule of Anticipated Significant Impact on Assets, Liabilities and Equity When Retrospectively Applying IRFS 15 (Detail) $ in Millions, $ in Millions | Jan. 01, 2018 TWD ($) | Dec. 31, 2017 TWD ($) | Dec. 31, 2017 USD ($) | Dec. 31, 2016 TWD ($)
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Disclosure Of Initial Application Of Standards Or Interpretations [Line Items] |  |  |  |
Contract assets - current | $ 6,998 | $ 0 |  |
Contract assets - noncurrent | 3,917 | 0 |  |
Incremental costs to obtain a contract | 2,467 | 0 |  |
Contract liability - current | 197 | 0 |  |
Contract liability - noncurrent | 86 | 0 |  |
Current tax liabilities | 10,901 | 8,674 | $ 293 | $ 6,522
Total effect on equity (unappropriated earnings) | 65,505 | $ 54,633 |  |
Increase (decrease) due to application of IFRS 15 [member] |  |  |  |
Disclosure Of Initial Application Of Standards Or Interpretations [Line Items] |  |  |  |
Contract assets - current | 6,998 |  |  |
Contract assets - noncurrent | 3,917 |  |  |
Incremental costs to obtain a contract | 2,467 |  |  |
Total effect on assets | 13,382 |  |  |
Contract liability - current | 197 |  |  |
Contract liability - noncurrent | 86 |  |  |
Current tax liabilities | 2,227 |  |  |
Total effect on liabilities | 2,510 |  |  |
Total effect on equity (unappropriated earnings) | $ 10,872 |  |  |

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- Definition The amount of assets recognised from the costs to obtain or fulfil contracts with customers. The costs to obtain a contract with a customer are the incremental costs of obtaining the contract that the entity would not have incurred if the contract had not been obtained. The costs to fulfil a contract with a customer are the costs that relate directly to a contract or to an anticipated contract that the entity can specifically identify. + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Note Effective 2018-01-01 -Name IFRS -Number 15 -IssueDate 2016-01-13 -Paragraph 128 -Subparagraph a -URI http://eifrs.ifrs.org/eifrs/XBRL?type=IFRS&num=15&date=2016-03-30&anchor=para_128_a&doctype=Standard -URIDate 2016-03-31 + Details
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- Definition The amount of current contract assets. [Refer: Contract assets] + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Note Effective 2018-01-01 -Name IFRS -Number 15 -IssueDate 2016-01-13 -Paragraph 105 -URI http://eifrs.ifrs.org/eifrs/XBRL?type=IFRS&num=15&date=2016-03-30&anchor=para_105&doctype=Standard -URIDate 2016-03-31 + Details
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- Definition The amount of current contract liabilities. [Refer: Contract liabilities] + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Note Effective 2018-01-01 -Name IFRS -Number 15 -IssueDate 2016-01-13 -Paragraph 105 -URI http://eifrs.ifrs.org/eifrs/XBRL?type=IFRS&num=15&date=2016-03-30&anchor=para_105&doctype=Standard -URIDate 2016-03-31 + Details
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- Definition The current amount of current tax liabilities. [Refer: Current tax liabilities] + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 1 -IssueDate 2016-01-13 -Paragraph 54 -Subparagraph n -URI http://eifrs.ifrs.org/eifrs/XBRL?type=IAS&num=1&date=2016-03-30&anchor=para_54_n&doctype=Standard -URIDate 2016-03-31 + Details
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- Definition The amount of non-current contract assets. [Refer: Contract assets] + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Note Effective 2018-01-01 -Name IFRS -Number 15 -IssueDate 2016-01-13 -Paragraph 105 -URI http://eifrs.ifrs.org/eifrs/XBRL?type=IFRS&num=15&date=2016-03-30&anchor=para_105&doctype=Standard -URIDate 2016-03-31 + Details
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- Details
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