XML 69 R50.htm IDEA: XBRL DOCUMENT
v3.19.1

Application of New and Revised International Financial Reporting Standards as Issued by the International Accounting Standards Board ("IASB") ( Collectively, "IFRSs") (Tables) | 12 Months Ended
--- | ---
Dec. 31, 2018
IFRS 9 [member] |
Statement [LineItems] |
Summary of Financial Assets and Liabilities | The following table shows the original measurement categories and carrying amount under IAS 39 and the new measurement categories and carrying amount under IFRS 9 for each class of the Group’s financial assets and financial liabilities as of January 1, 2018.
|  | Measurement Category |  | Carrying Amount |  |
Financial Assets |  | IAS 39 |  | IFRS 9 |  | IAS 39 |  | IAS 39 |  | IFRS 9 |  | IFRS 9 |  | Remark
|  |  |  |  |  | NT$ |  | US$ (Note 4) |  | NT$ |  | US$ (Note 4) |  |
Cash and cash equivalents |  | Loans and receivables |  | Amortized cost |  | $ | 46,078,066 |  |  | $ | 1,505,327 |  |  | $ | 46,078,066 |  |  | $ | 1,505,327 |  |  |  |  |
Derivatives |  | Held for trading |  | Mandatorily at fair value through profit or loss (“FVTPL”) |  |  | 121,863 |  |  |  | 3,981 |  |  |  | 121,863 |  |  |  | 3,981 |  |  |  |  |
Equity instruments |  | Held for trading |  | Mandatorily at FVTPL |  |  | 4,410,732 |  |  |  | 144,094 |  |  |  | 4,410,732 |  |  |  | 144,094 |  |  |  |  |
|  | Available-for-sale |  | Mandatorily at FVTPL |  |  | 279,791 |  |  |  | 9,141 |  |  |  | 279,791 |  |  |  | 9,141 |  |  |  | b) |
|  | Available-for-sale |  | Fair value through other comprehensive income (“FVTOCI”) - equity instruments |  |  | 908,549 |  |  |  | 29,681 |  |  |  | 908,549 |  |  |  | 29,681 |  |  |  | a) |
Open-end mutual funds |  | Held for trading |  | Mandatorily at FVTPL |  |  | 589,976 |  |  |  | 19,274 |  |  |  | 589,976 |  |  |  | 19,274 |  |  |  |  |
|  | Available-for-sale |  | Mandatorily at FVTPL |  |  | 23,825 |  |  |  | 778 |  |  |  | 23,825 |  |  |  | 778 |  |  |  | b) |
Debt instruments |  | Designated as at FVTPL |  | Mandatorily at FVTPL |  |  | 100,496 |  |  |  | 3,283 |  |  |  | 100,496 |  |  |  | 3,283 |  |  |  |  |
|  | Other financial assets |  | FVTOCI - debt instruments |  |  | 1,000,000 |  |  |  | 32,669 |  |  |  | 1,080,000 |  |  |  | 35,283 |  |  |  | d) |
Time deposits with original maturity of over three months, pledged time deposits and guarantee deposits |  | Loans and receivables |  | Amortized cost |  |  | 405,520 |  |  |  | 13,248 |  |  |  | 405,520 |  |  |  | 13,248 |  |  |  | c) |
Trade receivables and other receivables |  | Loans and receivables |  | Amortized cost |  |  | 56,252,661 |  |  |  | 1,837,722 |  |  |  | 56,252,661 |  |  |  | 1,837,722 |  |  |  |  |
Financial Assets |  | IAS 39 Carrying Amount as of January 1, 2018 |  | Reclassifi- cations |  | Remea- surements |  | IFRS 9 Carrying Amount as of January 1, 2018 |  | Retained Earnings Effect on January 1, 2018 |  | Other Equity Effect on January 1, 2018 |  | Remark
|  | NT$ |  | NT$ |  | NT$ |  | NT$ |  | NT$ |  | NT$ |  |
FVTPL |  | $ | 5,223,067 |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Add: Reclassification from available-for-sale (IAS 39) - required reclassification |  |  | - |  |  | $ | 303,616 |  |  | $ | - |  |  |  |  |  |  | $ | 110,648 |  |  | $ | (110,648 | ) |  | b)
|  |  | 5,223,067 |  |  |  | 303,616 |  |  |  | - |  |  | $ | 5,526,683 |  |  |  | 110,648 |  |  |  | (110,648 | ) |  |
FVTOCI |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Debt instruments |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Add: Reclassification from other financial assets |  |  | - |  |  |  | 1,000,000 |  |  |  | 80,000 |  |  |  |  |  |  |  | - |  |  |  | 80,000 |  |  | d)
Equity instruments Add: Reclassification from available-for-sale (IAS 39) |  |  | - |  |  |  | 908,549 |  |  |  | - |  |  |  |  |  |  |  | 417,398 |  |  |  | (417,398 | ) |  | a)
|  |  | - |  |  |  | 1,908,549 |  |  |  | 80,000 |  |  |  | 1,988,549 |  |  |  | 417,398 |  |  |  | (337,398 | ) |  |
Investments accounted for using the equity method |  |  | 48,753,751 |  |  |  | - |  |  |  | (2,586 | ) |  |  | 48,751,165 |  |  |  | (163,579 | ) |  |  | 160,993 |  |  |
|  | $ | 53,976,818 |  |  | $ | 2,212,165 |  |  | $ | 77,414 |  |  | $ | 56,266,397 |  |  | $ | 364,467 |  |  | $ | (287,053 | ) |  |
Financial Assets |  | IAS 39 Carrying Amount as of January 1, 2018 |  | Reclassifi- cations |  | Remea- surements |  | IFRS 9 Carrying Amount as of January 1, 2018 |  | Retained Earnings Effect on January 1, 2018 |  | Other Equity Effect on January 1, 2018 |  | Remark
|  | US$ (Note 4) |  | US$ (Note 4) |  | US$ (Note 4) |  | US$ (Note 4) |  | US$ (Note 4) |  | US$ (Note 4) |  |
FVTPL |  | $ | 170,633 |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Add: Reclassification from available-for-sale (IAS 39) - required reclassification |  |  | - |  |  | $ | 9,919 |  |  | $ | - |  |  |  |  |  |  | $ | 3,615 |  |  | $ | (3,615 | ) |  | b)
|  |  | 170,633 |  |  |  | 9,919 |  |  |  | - |  |  | $ | 180,551 |  |  |  | 3,615 |  |  |  | (3,615 | ) |  |
FVTOCI |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Debt instruments |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Add: Reclassification from other financial assets |  |  | - |  |  |  | 32,669 |  |  |  | 2,614 |  |  |  |  |  |  |  | - |  |  |  | 2,614 |  |  | d)
Equity instruments Add: Reclassification from available-for-sale (IAS 39) |  |  | - |  |  |  | 29,682 |  |  |  | - |  |  |  |  |  |  |  | 13,636 |  |  |  | (13,636 | ) |  | a)
|  |  | - |  |  |  | 62,351 |  |  |  | 2,614 |  |  |  | 64,964 |  |  |  | 13,636 |  |  |  | (11,022 | ) |  |
Investments accounted for using the equity method |  |  | 1,592,739 |  |  |  | - |  |  |  | (85 | ) |  |  | 1,592,655 |  |  |  | (5,344 | ) |  |  | 5,259 |  |  |
|  | $ | 1,763,372 |  |  | $ | 72,270 |  |  | $ | 2,529 |  |  | $ | 1,838,170 |  |  | $ | 11,907 |  |  | $ | (9,378 | ) |  |
| a) | Unquoted shares and limited partnership classified as available-for-sale are designated as at FVTOCI and the changes in fair value accumulated in other equity are transferred directly to retained earnings instead of being reclassified to profit or loss on disposal. Impairment losses previously recognized and accumulated in retained earnings are adjusted by the Group to record an increase in retained earnings and a decrease in other equity, unrealized gains or losses on financial assets at fair value through other comprehensive income, since no subsequent impairment assessment is required under IFRS 9;
| b) | Quoted shares classified as available-for-sale are classified as at fair value through profit or loss under IFRS 9. Open-end mutual funds classified as available-for-sale are classified as at fair value through profit or loss under IFRS 9 because the contractual cash flows are not solely payments of principal and interest on the principal outstanding and they are not equity instruments. The Group reclassifies unrealized gains or losses on available-for-sale financial assets in other equity to retained earnings;
| c) | Time deposits with original maturity of over three months, pledged time deposits and guarantee deposits are classified as measured at amortized cost under IFRS 9 because, on initial recognition, the contractual cash flows that are solely payments of principal and interest on the principal outstanding and these investments are held within a business model whose objective is to collect the contractual cash flows; and
| d) | Debt investments with no active market are classified as at fair value through other comprehensive income under IFRS 9, because, on initial recognition, the contractual cash flows that are solely payments of principal and interest on the principal outstanding and these investments are held within a business model whose objective is achieved both by collecting contractual cash flows and selling financial assets. The Group adjusts those debt investments and other equity, unrealized gains or losses on financial assets at fair value through other comprehensive income, based on their fair value.
IFRS 16 [member] |
Statement [LineItems] |
Summary of Anticipated Impact on Assets, Liabilities and Equity | Anticipated impact on assets, liabilities and equity as of January 1, 2019
|  | IAS 17 Carrying Amount as of December 31, 2018 |  | Adjustments Arising from Initial Application of IFRS 16 |  | IFRS 16 Carrying Amount as of January 1, 2019
|  | NT$ |  | NT$ |  | NT$
Other financial assets - current |  | $ | 6,539,467 |  |  | $ | (31 | ) |  | $ | 6,539,436 |
Other current assets |  |  | 3,773,384 |  |  |  | (385,014 | ) |  |  | 3,388,370 |
Long-term prepayments for lease |  |  | 10,764,835 |  |  |  | (10,764,835 | ) |  |  | - |
Property, plant and equipment |  |  | 214,592,588 |  |  |  | (277,079 | ) |  |  | 214,315,509 |
Right-of-use assets |  |  | - |  |  |  | 10,724,198 |  |  |  | 10,724,198 |
Investment properties |  |  | 7,738,379 |  |  |  | 6,599,225 |  |  |  | 14,337,604 |
Other financial assets - non-current |  |  | 1,044,294 |  |  |  | (2,747 | ) |  |  | 1,041,547 |
Other intangible assets |  |  | 30,897,700 |  |  |  | (59,667 | ) |  |  | 30,838,033 |
Total effect on assets |  | $ | 275,350,647 |  |  | $ | 5,834,050 |  |  | $ | 281,184,697 |
Obligation under leases - current |  | $ | - |  |  | $ | 490,085 |  |  | $ | 490,085 |
Other current liabilities |  |  | 5,984,156 |  |  |  | (17,144 | ) |  |  | 5,967,012 |
Obligation under leases - non-current |  |  | - |  |  |  | 5,598,071 |  |  |  | 5,598,071 |
Other current liabilities - non-current |  |  | 1,371,302 |  |  |  | (236,962 | ) |  |  | 1,134,340 |
Total effect on liabilities |  | $ | 7,355,458 |  |  | $ | 5,834,050 |  |  | $ | 13,189,508 |
|  | IAS 17 Carrying Amount as of December 31, 2018 |  | Adjustments Arising from Initial Application of IFRS 16 |  | IFRS 16 Carrying Amount as of January 1, 2019
|  | US$ (Note 4) |  | US$ (Note 4) |  | US$ (Note 4)
Other financial assets - current |  | $ | 213,638 |  |  | $ | (1 | ) |  | $ | 213,637 |
Other current assets |  |  | 123,273 |  |  |  | (12,578 | ) |  |  | 110,695 |
Long-term prepayments for lease |  |  | 351,677 |  |  |  | (351,677 | ) |  |  | - |
Property, plant and equipment |  |  | 7,010,539 |  |  |  | (9,052 | ) |  |  | 7,001,487 |
Right-of-use assets |  |  | - |  |  |  | 350,349 |  |  |  | 350,349 |
Investment properties |  |  | 252,806 |  |  |  | 215,591 |  |  |  | 468,397 |
Other financial assets - non-current |  |  | 34,116 |  |  |  | (90 | ) |  |  | 34,026 |
Other intangible assets |  |  | 1,009,399 |  |  |  | (1,949 | ) |  |  | 1,007,450 |
Total effect on assets |  | $ | 8,995,448 |  |  | $ | 190,593 |  |  | $ | 9,168,041 |
Obligation under leases - current |  | $ | - |  |  | $ | 16,010 |  |  | $ | 16,010 |
Other current liabilities |  |  | 195,497 |  |  |  | (560 | ) |  |  | 194,937 |
Obligation under leases - non-current |  |  | - |  |  |  | 182,884 |  |  |  | 182,884 |
Other current liabilities - non-current |  |  | 44,799 |  |  |  | (7,741 | ) |  |  | 37,058 |
Total effect on liabilities |  | $ | 240,296 |  |  | $ | 190,593 |  |  | $ | 430,889 |
Adoption of IFRS 15 [member] |
Statement [LineItems] |
Summary of Impact on Assets, Liabilities and Equity by Applying IFRS 15 | The impact on assets, liabilities and equity as of January 1, 2018 from the initial application of IFRS 15 is set out below:
|  | IAS 18 Carrying Amount as of January 1, 2018 |  | Adjustments Arising from Initial Application |  | IFRS 15 Carrying Amount as of January 1, 2018
|  | NT$ |  | NT$ |  | NT$
Inventories |  | $ | 24,260,911 |  |  | $ | (1,381,778 | ) |  | $ | 22,879,133 |
Contract assets - current |  |  | - |  |  |  | 1,971,107 |  |  |  | 1,971,107 |
Investments accounted for using the equity method |  |  | 48,753,751 |  |  |  | 40,139 |  |  |  | 48,793,890 |
Deferred tax assets |  |  | 4,001,821 |  |  |  | (7,287 | ) |  |  | 3,994,534 |
Total effect on assets |  | $ | 77,016,483 |  |  | $ | 622,181 |  |  | $ | 77,638,664 |
Current tax liabilities |  | $ | 7,619,328 |  |  | $ | 5,078 |  |  | $ | 7,624,406 |
Deferred tax liabilities |  |  | 4,961,487 |  |  |  | 90,071 |  |  |  | 5,051,558 |
Total effect on liabilities |  | $ | 12,580,815 |  |  | $ | 95,149 |  |  | $ | 12,675,964 |
Retained earnings |  | $ | 73,718,545 |  |  | $ | 521,849 |  |  | $ | 74,240,394 |
Non-controlling interests |  |  | 13,190,129 |  |  |  | 5,183 |  |  |  | 13,195,312 |
Total effect on equity |  | $ | 86,908,674 |  |  | $ | 527,032 |  |  | $ | 87,435,706 |
|  | IAS 18 Carrying Amount as of January 1, 2018 |  | Adjustments Arising from Initial Application |  | IFRS 15 Carrying Amount as of January 1, 2018
|  | US$ (Note 4) |  | US$ (Note 4) |  | US$ (Note 4)
Inventories |  | $ | 792,581 |  |  | $ | (45,141 | ) |  | $ | 747,440 |
Contract assets - current |  |  | - |  |  |  | 64,394 |  |  |  | 64,394 |
Investments accounted for using the equity method |  |  | 1,592,739 |  |  |  | 1,311 |  |  |  | 1,594,050 |
|  | IAS 18 Carrying Amount as of January 1, 2018 |  | Adjustments Arising from Initial Application |  | IFRS 15 Carrying Amount as of January 1, 2018
|  | US$ (Note 4) |  | US$ (Note 4) |  | US$ (Note 4)
Deferred tax assets |  | $ | 130,736 |  |  | $ | (238 | ) |  | $ | 130,498 |
Total effect on assets |  | $ | 2,516,056 |  |  | $ | 20,326 |  |  | $ | 2,536,382 |
Current tax liabilities |  | $ | 248,916 |  |  | $ | 166 |  |  | $ | 249,082 |
Deferred tax liabilities |  |  | 162,087 |  |  |  | 2,943 |  |  |  | 165,030 |
Total effect on liabilities |  | $ | 411,003 |  |  | $ | 3,109 |  |  | $ | 414,112 |
Retained earnings |  | $ | 2,408,316 |  |  | $ | 17,048 |  |  | $ | 2,425,364 |
Non-controlling interests |  |  | 430,909 |  |  |  | 169 |  |  |  | 431,078 |
Total effect on equity |  | $ | 2,839,225 |  |  | $ | 17,217 |  |  | $ | 2,856,442 |
Had the Group applied IAS 18 in the current year, the following adjustments should have been made to reflect the line items and balances under IFRS 15. Impact on assets, liabilities and equity as of December 31, 2018
|  | NT$ |  | US$ (Note 4)
Increase in inventories |  | $ | 2,313,269 |  |  | $ | 75,572 |
Decrease in contract assets - current |  |  | (4,498,500 | ) |  |  | (146,961 | )
Increase in trade receivables |  |  | 1,073,368 |  |  |  | 35,066 |
Decrease in investments accounted for using the equity method |  |  | (37,312 | ) |  |  | (1,219 | )
Increase in deferred tax assets |  |  | 26,389 |  |  |  | 862 |
Decrease in assets |  | $ | (1,122,786 | ) |  | $ | (36,680 | )
Decrease in current tax liabilities |  | $ | (47,028 | ) |  | $ | (1,536 | )
Decrease in deferred tax liabilities |  |  | (141,934 | ) |  |  | (4,637 | )
Decrease in liabilities |  | $ | (188,962 | ) |  | $ | (6,173 | )
Decrease in retained earnings |  | $ | (933,310 | ) |  | $ | (30,490 | )
Decrease in non-controlling interests |  |  | (514 | ) |  |  | (17 | )
Decrease in equity |  | $ | (933,824 | ) |  | $ | (30,507 | )
Impact on total comprehensive income for the year ended December 31, 2018
|  | NT$ |  | US$ (Note 4)
Decrease in operating revenues |  | $ | (475,155 | ) |  | $ | (15,523 | )
Decrease in operating costs |  | $ | (101,964 | ) |  | $ | (3,331 | )
Increase in share of profit of associates and joint ventures |  | $ | 2,828 |  |  | $ | 92 |
Decrease in income tax expense |  | $ | (81,908 | ) |  | $ | (2,676 | )
Decrease in net profit and total comprehensive income for the year |  | $ | (406,792 | ) |  | $ | (13,290 | )
Increase (decrease) in net profit and total comprehensive income attributable to: |  |  |  |  |  |  |  |
Owners of the Company |  | $ | (411,461 | ) |  | $ | (13,442 | )
Non-controlling interests |  |  | 4,669 |  |  |  | 152 |
|  | $ | (406,792 | ) |  | $ | (13,290 | )
Impact on earnings per share: |  |  |  |  |  |  |  |
Decrease in basic earnings per share |  | $ | (0.10 | ) |  | $ | (0.00 | )
Decrease in diluted earnings per share |  | $ | (0.10 | ) |  | $ | (0.00 | )

X
- Definition Disclosure of impact of ifrs16 application on consolidated statements of financial position. + References No definition available. + Details
Name: | asx_DisclosureOfImpactOfIfrs16ApplicationOnConsolidatedStatementsOfFinancialPositionExplanatory
Namespace Prefix: | asx_
Data Type: | nonnum:textBlockItemType
Balance Type: | na
Period Type: | duration

X
- Definition Line items represent financial concepts included in a table. These concepts are used to disclose reportable information associated with domain members defined in one or many axes to the table. + References No definition available. + Details
Name: | asx_StatementLineItems
Namespace Prefix: | asx_
Data Type: | xbrli:stringItemType
Balance Type: | na
Period Type: | duration

X
- Definition The disclosure of the initial application of an IFRS. [Refer: IFRSs [member]] + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 8 -IssueDate 2018-01-01 -Paragraph 28 -URI http://eifrs.ifrs.org/eifrs/XBRL?type=IAS&num=8&date=2018-03-01&anchor=para_28&doctype=Standard -URIDate 2018-03-16 + Details
Name: | ifrs-full_DescriptionOfInitialApplicationOfStandardsOrInterpretations
Namespace Prefix: | ifrs-full_
Data Type: | nonnum:textBlockItemType
Balance Type: | na
Period Type: | duration

X
- Definition The disclosure of financial assets at the date of initial application of IFRS 9. + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IFRS -Number 7 -IssueDate 2018-01-01 -Paragraph 42I -URI http://eifrs.ifrs.org/eifrs/XBRL?type=IFRS&num=7&date=2018-03-01&anchor=para_42I&doctype=Standard -URIDate 2018-03-16 + Details
Name: | ifrs-full_DisclosureOfFinancialAssetsAtDateOfInitialApplicationOfIFRS9Explanatory
Namespace Prefix: | ifrs-full_
Data Type: | nonnum:textBlockItemType
Balance Type: | na
Period Type: | duration

X
- Details
Name: | ifrs-full_NewIFRSsAxis=ifrs-full_InAccordanceWithIFRS9Member
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | ifrs-full_NewIFRSsAxis=asx_IFRS16Member
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | ifrs-full_NewIFRSsAxis=asx_IFRS15Member
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |