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Application of New and Amended International Financial Reporting Standards - Schedule of Anticipated Impacts on Assets, Liabilities and Equity from Applying IFRS 15 Retrospectivly and On the Balance Sheet Date (Detail) $ in Millions, $ in Millions | Dec. 31, 2018 TWD ($) | Dec. 31, 2018 USD ($) | Jan. 01, 2018 TWD ($) | Dec. 31, 2017 TWD ($)
--- | --- | --- | --- | ---
Disclosure Of Initial Application Of Standards Or Interpretations [Line Items] |  |  |  |
Contract assets - current | $ 4,869 | $ 159 |  | $ 0
Trade notes and accounts receivable, net | 30,076 | 983 |  | 31,941
Inventories | 15,121 | 494 |  | 8,840
Prepayments - current | 1,873 | 61 |  | 2,188
Other current assets | 2,576 | 84 |  | 2,183
Contract assets - noncurrent | 2,344 | 77 |  | 0
Incremental costs of obtaining contracts | 1,335 | 44 |  | 0
Contract liabilities - current | 10,688 | 349 |  | 0
Current tax liabilities | 6,221 | 203 |  | 8,674
Provisions | 128 | 4 |  | 189
Advance receipts | 0 | 0 |  | 8,842
Other current liabilities | 1,382 | 45 |  | 1,081
Contract liabilities - noncurrent | 2,595 | 85 |  | 0
Deferred revenue | 0 | 0 |  | 3,612
Other noncurrent liabilities | 4,793 | $ 157 |  | $ 3,458
Carrying Amount Before Retrospective Adjustments [Member] |  |  |  |
Disclosure Of Initial Application Of Standards Or Interpretations [Line Items] |  |  |  |
Contract assets - current |  |  | $ 0 |
Trade notes and accounts receivable, net |  |  | 31,941 |
Inventories |  |  | 8,840 |
Prepayments - current |  |  | 2,188 |
Other current assets |  |  | 2,183 |
Contract assets - noncurrent |  |  | 0 |
Contract liabilities - current |  |  | 0 |
Current tax liabilities |  |  | 8,674 |
Provisions |  |  | 189 |
Advance receipts |  |  | 8,842 |
Other current liabilities |  |  | 1,081 |
Contract liabilities - noncurrent |  |  | 0 |
Deferred revenue |  |  | 3,612 |
Other noncurrent liabilities |  |  | 3,458 |
Total effect on equity (unappropriated earnings) |  |  | 54,633 |
Carrying Amount After Retrospective Adjustments [Member] |  |  |  |
Disclosure Of Initial Application Of Standards Or Interpretations [Line Items] |  |  |  |
Contract assets - current |  |  | 6,065 |
Trade notes and accounts receivable, net |  |  | 31,823 |
Inventories |  |  | 8,708 |
Prepayments - current |  |  | 2,181 |
Other current assets |  |  | 2,315 |
Contract assets - noncurrent |  |  | 3,917 |
Incremental costs of obtaining contracts |  |  | 2,474 |
Contract liabilities - current |  |  | 8,004 |
Current tax liabilities |  |  | 10,901 |
Provisions |  |  | 101 |
Other current liabilities |  |  | 1,153 |
Contract liabilities - noncurrent |  |  | 2,626 |
Other noncurrent liabilities |  |  | 4,530 |
Total effect on equity (unappropriated earnings) |  |  | 65,505 |
IFRS 15 [Member] | Increase (Decrease) Due to Application of IFRS 15 [Member] |  |  |  |
Disclosure Of Initial Application Of Standards Or Interpretations [Line Items] |  |  |  |
Contract assets - current | 4,869 |  | 6,065 |
Trade notes and accounts receivable, net | (109) |  | (118) |
Inventories | (80) |  | (132) |
Prepayments - current | (12) |  | (7) |
Other current assets | 80 |  | 132 |
Contract assets - noncurrent | 2,344 |  | 3,917 |
Incremental costs of obtaining contracts | 1,335 |  | 2,474 |
Total effect on assets | 8,427 |  | 12,331 |
Contract liabilities - current | 10,688 |  | 8,004 |
Current tax liabilities | 1,419 |  | 2,227 |
Provisions | (52) |  | (88) |
Advance receipts | (11,277) |  | (8,842) |
Other current liabilities | 340 |  | 72 |
Contract liabilities - noncurrent | 2,595 |  | 2,626 |
Deferred revenue | (3,748) |  | (3,612) |
Other noncurrent liabilities | 1,172 |  | 1,072 |
Total effect on liabilities | 1,137 |  | 1,459 |
Total effect on equity (unappropriated earnings) | $ 7,290 |  | $ 10,872 |

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