XML 59 R161.htm IDEA: XBRL DOCUMENT
v3.20.1

Profit Before Income Tax - Summary of Finance Costs (Detail) $ in Thousands, $ in Thousands | 12 Months Ended
--- | ---
Dec. 31, 2019 TWD ($) | Dec. 31, 2019 USD ($) | Dec. 31, 2018 TWD ($) | Dec. 31, 2017 TWD ($)
Analysis of income and expense [abstract] |  |  |  |
Interest on lease liabilities | $ 88,742 | $ 2,967 |  |
Total interest expense for financial liabilities measured at amortized cost | 4,211,541 | 140,807 | $ 3,597,932 | $ 2,016,298
Less: Amounts included in the cost of qualifying assets |  |  |  |
Inventories related to real estate business | (35,713) | (1,194) | (11,648) | (190,137)
Property, plant and equipment | (77,715) | (2,598) | (50,309) | (51,262)
Investment properties |  |  | (89) | (13)
Interest expense | 4,186,855 | 139,982 | 3,535,886 | 1,774,886
Other finance costs | 16,540 | 553 | 32,355 | 24,608
Finance costs | $ 4,203,395 | $ 140,535 | $ 3,568,241 | $ 1,799,494

X
- Definition Amounts included in the cost of qualifying assets. + References No definition available. + Details
Name: | asx_AmountsIncludedInTheCostOfQualifyingAssetsAbstract
Namespace Prefix: | asx_
Data Type: | xbrli:stringItemType
Balance Type: | na
Period Type: | duration

X
- Definition Borrowing costs capitalised investment property. + References No definition available. + Details
Name: | asx_BorrowingCostsCapitalisedInvestmentProperty
Namespace Prefix: | asx_
Data Type: | xbrli:monetaryItemType
Balance Type: | na
Period Type: | duration

X
- Definition Interest expense excluding loss on derivatives. + References No definition available. + Details
Name: | asx_InterestExpenseExcludingLossOnDerivatives
Namespace Prefix: | asx_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | duration

X
- Definition Interest expense on financial liabilities measured at amortized cost. + References No definition available. + Details
Name: | asx_InterestExpenseOnFinancialLiabilitiesMeasuredAtAmortizedCost
Namespace Prefix: | asx_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | duration

X
- Definition Inventories related to real estate business costs capitalised. + References No definition available. + Details
Name: | asx_InventoriesRelatedToRealEstateBusinessCostsCapitalised
Namespace Prefix: | asx_
Data Type: | xbrli:monetaryItemType
Balance Type: | na
Period Type: | duration

X
- References No definition available. + Details
Name: | ifrs-full_AnalysisOfIncomeAndExpenseAbstract
Namespace Prefix: | ifrs-full_
Data Type: | xbrli:stringItemType
Balance Type: | na
Period Type: | duration

X
- Definition The amount of interest and other costs that an entity incurs in connection with the borrowing of funds that are directly attributable to the acquisition, construction or production of a qualifying asset and which form part of the cost of that asset. + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 23 -IssueDate 2019-01-01 -Paragraph 26 -Subparagraph a -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&num=23&code=ifrs-tx-2019-en-r&anchor=para_26_a&doctype=Standard -URIDate 2019-03-27 + Details
Name: | ifrs-full_BorrowingCostsCapitalised
Namespace Prefix: | ifrs-full_
Data Type: | xbrli:monetaryItemType
Balance Type: | na
Period Type: | duration

X
- Definition The amount of costs associated with financing activities of the entity. + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 1 -IssueDate 2019-01-01 -Paragraph 82 -Subparagraph b -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&num=1&code=ifrs-tx-2019-en-r&anchor=para_82_b&doctype=Standard -URIDate 2019-03-27 + Details
Name: | ifrs-full_FinanceCosts
Namespace Prefix: | ifrs-full_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | duration

X
- Definition The amount of interest expense on lease liabilities. [Refer: Lease liabilities] + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IFRS -Number 16 -IssueDate 2019-01-01 -Paragraph 53 -Subparagraph b -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IFRS&num=16&code=ifrs-tx-2019-en-r&anchor=para_53_b&doctype=Standard -URIDate 2019-03-27 + Details
Name: | ifrs-full_InterestExpenseOnLeaseLiabilities
Namespace Prefix: | ifrs-full_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | duration

X
- Definition The amount of finance costs that the entity does not separately disclose in the same statement or note. [Refer: Finance costs] + References Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef -Name IAS -Number 1 -IssueDate 2019-01-01 -Paragraph 112 -Subparagraph c -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&num=1&code=ifrs-tx-2019-en-r&anchor=para_112_c&doctype=Standard -URIDate 2019-03-27 + Details
Name: | ifrs-full_OtherFinanceCost
Namespace Prefix: | ifrs-full_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | duration