XML 110 R91.htm IDEA: XBRL DOCUMENT
v3.19.1

Financial Instruments at Fair Value Through Profit or Loss - Summary of Financial Instruments at Fair Value Through Profit or Loss (Detail) $ in Thousands, $ in Thousands | Dec. 31, 2018 USD ($) | Dec. 31, 2018 TWD ($) | Dec. 31, 2017 TWD ($)
--- | --- | --- | ---
Disclosure of detailed information about financial instruments [line items] |  |  |
Financial assets designated as at FVTPL |  |  | $ 100,496
Financial assets held for trading |  |  | 5,122,571
Financial assets mandatorily classified as at FVTPL | $ 258,035 | $ 7,898,458 |
Financial assets at fair value through profit or loss | 258,035 | 7,898,458 | 5,223,067
Current | 237,250 | 7,262,227 | 5,223,067
Non-current | 20,785 | 636,231 |
Financial liabilities held for trading | 1,197 | 36,655 | 677,430
Private-placement convertible bonds [member] |  |  |
Disclosure of detailed information about financial instruments [line items] |  |  |
Financial assets designated as at FVTPL |  |  | 100,496
Private-placement convertible bonds [member] | Hybrid financial assets [member] |  |  |
Disclosure of detailed information about financial instruments [line items] |  |  |
Financial assets mandatorily classified as at FVTPL | 3,283 | 100,496 |
Quoted ordinary shares [member] |  |  |
Disclosure of detailed information about financial instruments [line items] |  |  |
Financial assets held for trading |  |  | 4,410,732
Quoted ordinary shares [member] | Non derivative financial assets [member] |  |  |
Disclosure of detailed information about financial instruments [line items] |  |  |
Financial assets mandatorily classified as at FVTPL | 168,287 | 5,151,255 |
Open-end mutual funds [member] |  |  |
Disclosure of detailed information about financial instruments [line items] |  |  |
Financial assets held for trading |  |  | 589,976
Open-end mutual funds [member] | Non derivative financial assets [member] |  |  |
Disclosure of detailed information about financial instruments [line items] |  |  |
Financial assets mandatorily classified as at FVTPL | 19,007 | 581,800 |
Forward Exchange Contract [member] |  |  |
Disclosure of detailed information about financial instruments [line items] |  |  |
Financial assets held for trading |  |  | 61,325
Forward Exchange Contract [member] | Derivative financial instruments [member] |  |  |
Disclosure of detailed information about financial instruments [line items] |  |  |
Financial assets mandatorily classified as at FVTPL | 1,048 | 32,070 |
Swap contracts [member] |  |  |
Disclosure of detailed information about financial instruments [line items] |  |  |
Financial assets held for trading |  |  | 60,538
Swap contracts [member] | Derivative financial instruments [member] |  |  |
Disclosure of detailed information about financial instruments [line items] |  |  |
Financial assets mandatorily classified as at FVTPL | 50,889 | 1,557,714 |
Financial liabilities held for trading | 949 | 29,058 | 652,107
Unquoted preferred shares [member] | Non derivative financial assets [member] |  |  |
Disclosure of detailed information about financial instruments [line items] |  |  |
Financial assets mandatorily classified as at FVTPL | 8,984 | 275,000 |
Private-placement funds [member] | Non derivative financial assets [member] |  |  |
Disclosure of detailed information about financial instruments [line items] |  |  |
Financial assets mandatorily classified as at FVTPL | 6,537 | 200,123 |
Forward exchange contracts [member] | Derivative financial instruments [member] |  |  |
Disclosure of detailed information about financial instruments [line items] |  |  |
Financial liabilities held for trading | $ 248 | $ 7,597 | $ 25,323

X
- Definition The amount of current financial assets measured at fair value through profit or loss. [Refer: Financial assets at fair value through profit or loss] + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IFRS -Number 7 -IssueDate 2018-01-01 -Paragraph 8 -Subparagraph a -URI http://eifrs.ifrs.org/eifrs/XBRL?type=IFRS&num=7&date=2018-03-01&anchor=para_8_a&doctype=Standard -URIDate 2018-03-16 + Details
Name: | ifrs-full_CurrentFinancialAssetsAtFairValueThroughProfitOrLoss
Namespace Prefix: | ifrs-full_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | instant

X
- Definition The amount of current financial assets measured at fair value through profit or loss classified as held for trading. [Refer: Financial assets at fair value through profit or loss, classified as held for trading] + References Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef -Name IAS -Number 1 -IssueDate 2018-01-01 -Paragraph 55 -URI http://eifrs.ifrs.org/eifrs/XBRL?type=IAS&num=1&date=2018-03-01&anchor=para_55&doctype=Standard -URIDate 2018-03-16 Reference 2: http://www.xbrl.org/2003/role/disclosureRef -Note Expiry date 2021-01-01 -Name IFRS -Number 7 -IssueDate 2018-01-01 -Paragraph 8 -Subparagraph a -URI http://eifrs.ifrs.org/eifrs/XBRL?type=IFRS&num=7&date=2017-03-02&anchor=para_8_a&doctype=Standard&book=b -URIDate 2018-03-16 + Details
Name: | ifrs-full_CurrentFinancialAssetsAtFairValueThroughProfitOrLossClassifiedAsHeldForTrading
Namespace Prefix: | ifrs-full_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | instant

X
- Definition The amount of current financial assets measured at fair value through profit or loss that were designated as such upon initial recognition or subsequently. [Refer: Financial assets at fair value through profit or loss, designated upon initial recognition or subsequently] + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IFRS -Number 7 -IssueDate 2018-01-01 -Paragraph 8 -Subparagraph a -URI http://eifrs.ifrs.org/eifrs/XBRL?type=IFRS&num=7&date=2018-03-01&anchor=para_8_a&doctype=Standard -URIDate 2018-03-16 + Details
Name: | ifrs-full_CurrentFinancialAssetsAtFairValueThroughProfitOrLossDesignatedUponInitialRecognition
Namespace Prefix: | ifrs-full_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | instant

X
- Definition The amount of current financial assets mandatorily measured at fair value through profit or loss in accordance with IFRS 9. [Refer: Financial assets at fair value through profit or loss, mandatorily measured at fair value] + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IFRS -Number 7 -IssueDate 2018-01-01 -Paragraph 8 -Subparagraph a -URI http://eifrs.ifrs.org/eifrs/XBRL?type=IFRS&num=7&date=2018-03-01&anchor=para_8_a&doctype=Standard -URIDate 2018-03-16 + Details
Name: | ifrs-full_CurrentFinancialAssetsAtFairValueThroughProfitOrLossMandatorilyMeasuredAtFairValue
Namespace Prefix: | ifrs-full_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | instant

X
- Definition The amount of current financial liabilities at fair value through profit or loss that meet the definition of held for trading. [Refer: Current financial liabilities at fair value through profit or loss] + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IFRS -Number 7 -IssueDate 2018-01-01 -Paragraph 8 -Subparagraph e -URI http://eifrs.ifrs.org/eifrs/XBRL?type=IFRS&num=7&date=2018-03-01&anchor=para_8_e&doctype=Standard -URIDate 2018-03-16 + Details
Name: | ifrs-full_CurrentFinancialLiabilitiesAtFairValueThroughProfitOrLossClassifiedAsHeldForTrading
Namespace Prefix: | ifrs-full_
Data Type: | xbrli:monetaryItemType
Balance Type: | credit
Period Type: | instant

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

X
- Definition The amount of financial assets that are measured at fair value and for which gains (losses) are recognised in profit or loss. A financial asset shall be measured at fair value through profit or loss unless it is measured at amortised cost or at fair value through other comprehensive income. A gain (loss) on a financial asset measured at fair value shall be recognised in profit or loss unless it is part of a hedging relationship, it is an investment in an equity instrument for which the entity has elected to present gains and losses in other comprehensive income or it is a financial asset measured at fair value through other comprehensive income. [Refer: At fair value [member]; Financial assets] + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IFRS -Number 7 -IssueDate 2018-01-01 -Paragraph 8 -Subparagraph a -URI http://eifrs.ifrs.org/eifrs/XBRL?type=IFRS&num=7&date=2018-03-01&anchor=para_8_a&doctype=Standard -URIDate 2018-03-16 + Details
Name: | ifrs-full_FinancialAssetsAtFairValueThroughProfitOrLoss
Namespace Prefix: | ifrs-full_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | instant

X
- Definition The amount of non-current financial assets measured at fair value through profit or loss. [Refer: Financial assets at fair value through profit or loss] + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IFRS -Number 7 -IssueDate 2018-01-01 -Paragraph 8 -Subparagraph a -URI http://eifrs.ifrs.org/eifrs/XBRL?type=IFRS&num=7&date=2018-03-01&anchor=para_8_a&doctype=Standard -URIDate 2018-03-16 + Details
Name: | ifrs-full_NoncurrentFinancialAssetsAtFairValueThroughProfitOrLoss
Namespace Prefix: | ifrs-full_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | instant

X
- Details
Name: | ifrs-full_ClassesOfFinancialInstrumentsAxis=asx_PrivatePlacementConvertibleBondsMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | ifrs-full_CategoriesOfFinancialAssetsAxis=asx_HybridFinancialAssetsMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | ifrs-full_ClassesOfFinancialInstrumentsAxis=asx_QuotedOrdinarySharesMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | ifrs-full_CategoriesOfFinancialAssetsAxis=asx_NonDerivativeFinancialAssetsMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | ifrs-full_ClassesOfFinancialInstrumentsAxis=asx_OpenendMutualFundsMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | ifrs-full_ClassesOfFinancialInstrumentsAxis=asx_ForwardExchangeContractMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | ifrs-full_CategoriesOfFinancialAssetsAxis=asx_DerivativeFinancialInstrumentsMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | ifrs-full_ClassesOfFinancialInstrumentsAxis=ifrs-full_SwapContractMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | ifrs-full_ClassesOfFinancialInstrumentsAxis=asx_UnquotedPreferredSharesMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | ifrs-full_ClassesOfFinancialInstrumentsAxis=asx_PrivatePlacementsMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | ifrs-full_ClassesOfFinancialInstrumentsAxis=ifrs-full_ForwardContractMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |