XML 176 R160.htm IDEA: XBRL DOCUMENT v3.8.0.1

Income Tax - Summary of Unrecognized Deferred Tax Assets Related to Loss Carry-forward, Investment Credits and Deductible Temporary Differences (Detail) $ in Thousands, $ in Thousands	Dec. 31, 2017 TWD ($)	Dec. 31, 2017 USD ($)	Dec. 31, 2016 TWD ($)
Disclosure of temporary difference, unused tax losses and unused tax credits [abstract]
Loss carry-forward	$ 542,054	$ 18,288	$ 652,593
Investment credits			280,068
Deductible temporary differences	712,141	24,026	904,441
Unrecognized deferred tax assets	$ 1,254,195	$ 42,314	$ 1,837,102

X

- Definition

Unrecognized deferred tax assets.

+ References

No definition available.

+ Details

Name:	asx_UnrecognizedDeferredTaxAssets
Namespace Prefix:	asx_
Data Type:	xbrli:monetaryItemType
Balance Type:	debit
Period Type:	instant

X

- Definition

The amount of deductible temporary differences for which no deferred tax asset is recognised in the statement of financial position. [Refer: Temporary differences [member]]

+ References

Reference 1: http://www.xbrl.org/2003/role/disclosureRef
-Name IAS
-Number 12
-IssueDate 2017-01-01
-Paragraph 81
-Subparagraph e
-URI http://eifrs.ifrs.org/eifrs/XBRL?type=IAS&num=12&date=2017-03-01&anchor=para_81_e&doctype=Standard
-URIDate 2017-03-09

+ Details

Name:	ifrs-full_DeductibleTemporaryDifferencesForWhichNoDeferredTaxAssetIsRecognised
Namespace Prefix:	ifrs-full_
Data Type:	xbrli:monetaryItemType
Balance Type:	na
Period Type:	instant

X

- References

No definition available.

+ Details

Name:	ifrs-full_DisclosureOfTemporaryDifferenceUnusedTaxLossesAndUnusedTaxCreditsAbstract
Namespace Prefix:	ifrs-full_
Data Type:	xbrli:stringItemType
Balance Type:	na
Period Type:	duration

X

- Definition

The amount of unused tax credits for which no deferred tax asset is recognised in the statement of financial position. [Refer: Unused tax credits [member]]

+ References

Reference 1: http://www.xbrl.org/2003/role/disclosureRef
-Name IAS
-Number 12
-IssueDate 2017-01-01
-Paragraph 81
-Subparagraph e
-URI http://eifrs.ifrs.org/eifrs/XBRL?type=IAS&num=12&date=2017-03-01&anchor=para_81_e&doctype=Standard
-URIDate 2017-03-09

+ Details

Name:	ifrs-full_UnusedTaxCreditsForWhichNoDeferredTaxAssetRecognised
Namespace Prefix:	ifrs-full_
Data Type:	xbrli:monetaryItemType
Balance Type:	na
Period Type:	instant

X

- Definition

The amount of unused tax losses for which no deferred tax asset is recognised in the statement of financial position. [Refer: Unused tax losses [member]]

+ References

Reference 1: http://www.xbrl.org/2003/role/disclosureRef
-Name IAS
-Number 12
-IssueDate 2017-01-01
-Paragraph 81
-Subparagraph e
-URI http://eifrs.ifrs.org/eifrs/XBRL?type=IAS&num=12&date=2017-03-01&anchor=para_81_e&doctype=Standard
-URIDate 2017-03-09

+ Details

Name:	ifrs-full_UnusedTaxLossesForWhichNoDeferredTaxAssetRecognised
Namespace Prefix:	ifrs-full_
Data Type:	xbrli:monetaryItemType
Balance Type:	na
Period Type:	instant