XML 112 R83.htm IDEA: XBRL DOCUMENT
v3.20.1

Application of New and Revised International Financial Reporting Standards As Issued By The International Accounting Standards Board - Summary of Anticipated Impact on Assets, Liabilities and Equity (Detail) $ in Thousands, $ in Thousands | Dec. 31, 2019 TWD ($) | Dec. 31, 2019 USD ($) | Jan. 01, 2019 TWD ($) | Jan. 01, 2019 USD ($) | Dec. 31, 2018 TWD ($) | Dec. 31, 2017 TWD ($)
--- | --- | --- | --- | --- | --- | ---
Disclosure of expected impact of initial application of new standards or interpretations [line items] |  |  |  |  |  |
Other financial assets - current | $ 765,834 | $ 25,605 |  |  | $ 6,539,467 |
Other current assets | 4,983,667 | 166,622 |  |  | 3,773,384 |
Long-term prepayments for lease |  |  |  |  | 10,764,835 |
Property, plant and equipment | 232,093,327 | 7,759,723 |  |  | 214,592,588 |
Right-of-use assets | 9,792,221 | 327,390 |  |  |  |
Investment properties | 12,854,071 | 429,758 |  |  | 7,738,379 | $ 8,119,436
Other financial assets - non-current | 559,493 | 18,706 |  |  | 1,044,294 |
Other intangible assets | 29,024,392 | 970,391 |  |  | 30,897,700 |
Total assets | 557,223,706 | 18,630,014 |  |  | 534,061,927 |
Other current liabilities | 6,652,925 | 222,432 |  |  | 5,984,156 |
Other current liabilities - non-current | 1,680,346 | 56,180 |  |  | 1,371,302 |
Total liabilities | $ 344,421,394 | $ 11,515,259 |  |  | $ 315,034,005 |
IAS 17 [member] |  |  |  |  |  |
Disclosure of expected impact of initial application of new standards or interpretations [line items] |  |  |  |  |  |
Other financial assets - current |  |  | $ 6,539,467 | $ 218,638 |  |
Other current assets |  |  | 3,773,384 | 126,158 |  |
Long-term prepayments for lease |  |  | 10,764,835 | 359,908 |  |
Property, plant and equipment |  |  | 214,592,588 | 7,174,610 |  |
Investment properties |  |  | 7,738,379 | 258,722 |  |
Other financial assets - non-current |  |  | 1,044,294 | 34,915 |  |
Other intangible assets |  |  | 30,897,700 | 1,033,022 |  |
Total assets |  |  | 275,350,647 | 9,205,973 |  |
Other current liabilities |  |  | 5,984,156 | 200,072 |  |
Other current liabilities - non-current |  |  | 1,371,302 | 45,848 |  |
Total liabilities |  |  | 7,355,458 | 245,920 |  |
IFRS16 [member] |  |  |  |  |  |
Disclosure of expected impact of initial application of new standards or interpretations [line items] |  |  |  |  |  |
Right-of-use assets |  |  | 4,165,610 | 139,271 |  |
Investment properties |  |  | 6,599,225 | 220,636 |  |
Increase (decrease) due to application of IFRS 16 [member] |  |  |  |  |  |
Disclosure of expected impact of initial application of new standards or interpretations [line items] |  |  |  |  |  |
Other financial assets - current |  |  | (31) | (1) |  |
Other current assets |  |  | (385,014) | (12,872) |  |
Long-term prepayments for lease |  |  | (10,764,835) | (359,908) |  |
Property, plant and equipment |  |  | (277,079) | (9,264) |  |
Right-of-use assets |  |  | 10,720,769 | 358,434 |  |
Investment properties |  |  | 6,599,225 | 220,636 |  |
Other financial assets - non-current |  |  | (2,745) | (92) |  |
Other intangible assets |  |  | (59,667) | (1,994) |  |
Total assets |  |  | 5,830,623 | 194,939 |  |
Obligation under leases - current |  |  | 489,984 | 16,382 |  |
Other current liabilities |  |  | (17,144) | (573) |  |
Obligation under leases - non-current |  |  | 5,594,745 | 187,053 |  |
Other current liabilities - non-current |  |  | (236,962) | (7,923) |  |
Total liabilities |  |  | 5,830,623 | 194,939 |  |
Non adjusting event [member] | IFRS16 [member] |  |  |  |  |  |
Disclosure of expected impact of initial application of new standards or interpretations [line items] |  |  |  |  |  |
Other financial assets - current |  |  | 6,539,436 | 218,637 |  |
Other current assets |  |  | 3,388,370 | 113,286 |  |
Property, plant and equipment |  |  | 214,315,509 | 7,165,346 |  |
Right-of-use assets |  |  | 10,720,769 | 358,434 |  |
Investment properties |  |  | 14,337,604 | 479,358 |  |
Other financial assets - non-current |  |  | 1,041,549 | 34,823 |  |
Other intangible assets |  |  | 30,838,033 | 1,031,028 |  |
Total assets |  |  | 281,181,270 | 9,400,912 |  |
Obligation under leases - current |  |  | 489,984 | 16,382 |  |
Other current liabilities |  |  | 5,967,012 | 199,499 |  |
Obligation under leases - non-current |  |  | 5,594,745 | 187,053 |  |
Other current liabilities - non-current |  |  | 1,134,340 | 37,925 |  |
Total liabilities |  |  | $ 13,186,081 | $ 440,859 |  |

X
- Definition Current portion of obligations under finance lease. + References No definition available. + Details
Name: | asx_CurrentPortionOfObligationsUnderFinanceLease
Namespace Prefix: | asx_
Data Type: | xbrli:monetaryItemType
Balance Type: | credit
Period Type: | instant

X
- Definition Non current portion of obligations under finance lease + References No definition available. + Details
Name: | asx_NonCurrentPortionOfObligationsUnderFinanceLease
Namespace Prefix: | asx_
Data Type: | xbrli:monetaryItemType
Balance Type: | credit
Period Type: | instant

X
- Definition Expiry date 2020-01-01: The amount of resources: (a) controlled by the entity as a result of past events; and (b) from which future economic benefits are expected to flow to the entity. Effective 2020-01-01: The amount of a present economic resource controlled by the entity as a result of past events. Economic resource is a right that has the potential to produce economic benefits. + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IFRS -Number 13 -IssueDate 2019-01-01 -Paragraph 93 -Subparagraph a -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IFRS&num=13&code=ifrs-tx-2019-en-r&anchor=para_93_a&doctype=Standard -URIDate 2019-03-27 Reference 2: http://www.xbrl.org/2003/role/disclosureRef -Name IFRS -Number 8 -IssueDate 2019-01-01 -Paragraph 28 -Subparagraph c -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IFRS&num=8&code=ifrs-tx-2019-en-r&anchor=para_28_c&doctype=Standard -URIDate 2019-03-27 Reference 3: http://www.xbrl.org/2003/role/disclosureRef -Name IFRS -Number 13 -IssueDate 2019-01-01 -Paragraph 93 -Subparagraph b -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IFRS&num=13&code=ifrs-tx-2019-en-r&anchor=para_93_b&doctype=Standard -URIDate 2019-03-27 Reference 4: http://www.xbrl.org/2003/role/disclosureRef -Name IFRS -Number 13 -IssueDate 2019-01-01 -Paragraph 93 -Subparagraph e -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IFRS&num=13&code=ifrs-tx-2019-en-r&anchor=para_93_e&doctype=Standard -URIDate 2019-03-27 Reference 5: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 1 -IssueDate 2019-01-01 -Paragraph 55 -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&num=1&code=ifrs-tx-2019-en-r&anchor=para_55&doctype=Standard -URIDate 2019-03-27 Reference 6: http://www.xbrl.org/2003/role/disclosureRef -Name IFRS -Number 8 -IssueDate 2019-01-01 -Paragraph 23 -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IFRS&num=8&code=ifrs-tx-2019-en-r&anchor=para_23&doctype=Standard -URIDate 2019-03-27 + Details
Name: | ifrs-full_Assets
Namespace Prefix: | ifrs-full_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
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_DescriptionOfExpectedImpactOfInitialApplicationOfNewStandardsOrInterpretationsLineItems
Namespace Prefix: | ifrs-full_
Data Type: | xbrli:stringItemType
Balance Type: | na
Period Type: | duration

X
- Definition The amount of identifiable non-monetary assets without physical substance. This amount does not include goodwill. [Refer: Goodwill] + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 38 -IssueDate 2019-01-01 -Paragraph 118 -Subparagraph e -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&num=38&code=ifrs-tx-2019-en-r&anchor=para_118_e&doctype=Standard -URIDate 2019-03-27 Reference 2: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 1 -IssueDate 2019-01-01 -Paragraph 54 -Subparagraph c -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&num=1&code=ifrs-tx-2019-en-r&anchor=para_54_c&doctype=Standard -URIDate 2019-03-27 + Details
Name: | ifrs-full_IntangibleAssetsOtherThanGoodwill
Namespace Prefix: | ifrs-full_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | instant

X
- Definition The amount of property (land or a building - or part of a building - or both) held (by the owner or by the lessee as a right-of-use asset) to earn rentals or for capital appreciation or both, rather than for: (a) use in the production or supply of goods or services or for administrative purposes; or (b) sale in the ordinary course of business. + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 40 -IssueDate 2019-01-01 -Paragraph 76 -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&num=40&code=ifrs-tx-2019-en-r&anchor=para_76&doctype=Standard -URIDate 2019-03-27 Reference 2: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 40 -IssueDate 2019-01-01 -Paragraph 79 -Subparagraph d -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&num=40&code=ifrs-tx-2019-en-r&anchor=para_79_d&doctype=Standard -URIDate 2019-03-27 Reference 3: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 1 -IssueDate 2019-01-01 -Paragraph 54 -Subparagraph b -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&num=1&code=ifrs-tx-2019-en-r&anchor=para_54_b&doctype=Standard -URIDate 2019-03-27 + Details
Name: | ifrs-full_InvestmentProperty
Namespace Prefix: | ifrs-full_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | instant

X
- Definition Expiry date 2020-01-01: The amount of present obligations of the entity arising from past events, the settlement of which is expected to result in an outflow from the entity of resources embodying economic benefits. Effective 2020-01-01: The amount of a present obligation of the entity to transfer an economic resource as a result of past events. Economic resource is a right that has the potential to produce economic benefits. + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IFRS -Number 13 -IssueDate 2019-01-01 -Paragraph 93 -Subparagraph a -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IFRS&num=13&code=ifrs-tx-2019-en-r&anchor=para_93_a&doctype=Standard -URIDate 2019-03-27 Reference 2: http://www.xbrl.org/2003/role/disclosureRef -Name IFRS -Number 13 -IssueDate 2019-01-01 -Paragraph 93 -Subparagraph b -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IFRS&num=13&code=ifrs-tx-2019-en-r&anchor=para_93_b&doctype=Standard -URIDate 2019-03-27 Reference 3: http://www.xbrl.org/2003/role/disclosureRef -Name IFRS -Number 13 -IssueDate 2019-01-01 -Paragraph 93 -Subparagraph e -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IFRS&num=13&code=ifrs-tx-2019-en-r&anchor=para_93_e&doctype=Standard -URIDate 2019-03-27 Reference 4: http://www.xbrl.org/2003/role/disclosureRef -Name IFRS -Number 8 -IssueDate 2019-01-01 -Paragraph 28 -Subparagraph d -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IFRS&num=8&code=ifrs-tx-2019-en-r&anchor=para_28_d&doctype=Standard -URIDate 2019-03-27 Reference 5: http://www.xbrl.org/2003/role/disclosureRef -Name IFRS -Number 8 -IssueDate 2019-01-01 -Paragraph 23 -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IFRS&num=8&code=ifrs-tx-2019-en-r&anchor=para_23&doctype=Standard -URIDate 2019-03-27 Reference 6: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 1 -IssueDate 2019-01-01 -Paragraph 55 -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&num=1&code=ifrs-tx-2019-en-r&anchor=para_55&doctype=Standard -URIDate 2019-03-27 + Details
Name: | ifrs-full_Liabilities
Namespace Prefix: | ifrs-full_
Data Type: | xbrli:monetaryItemType
Balance Type: | credit
Period Type: | instant

X
- Definition The amount of non-current prepayments for leases. [Refer: Non-current prepayments] + References Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef -Name IAS -Number 1 -IssueDate 2019-01-01 -Paragraph 55 -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&num=1&code=ifrs-tx-2019-en-r&anchor=para_55&doctype=Standard -URIDate 2019-03-27 + Details
Name: | ifrs-full_NoncurrentLeasePrepayments
Namespace Prefix: | ifrs-full_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | instant

X
- Definition The amount of current financial assets that the entity does not separately disclose in the same statement or note. [Refer: Other financial assets; Current financial assets] + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 1 -IssueDate 2019-01-01 -Paragraph 54 -Subparagraph d -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&num=1&code=ifrs-tx-2019-en-r&anchor=para_54_d&doctype=Standard -URIDate 2019-03-27 + Details
Name: | ifrs-full_OtherCurrentFinancialAssets
Namespace Prefix: | ifrs-full_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | instant

X
- Definition The amount of current liabilities that the entity does not separately disclose in the same statement or note. [Refer: Current liabilities] + References Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef -Name IAS -Number 1 -IssueDate 2019-01-01 -Paragraph 55 -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&num=1&code=ifrs-tx-2019-en-r&anchor=para_55&doctype=Standard -URIDate 2019-03-27 + Details
Name: | ifrs-full_OtherCurrentLiabilities
Namespace Prefix: | ifrs-full_
Data Type: | xbrli:monetaryItemType
Balance Type: | credit
Period Type: | instant

X
- Definition The amount of current non-financial assets that the entity does not separately disclose in the same statement or note. [Refer: Financial assets] + References Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef -Name IAS -Number 1 -IssueDate 2019-01-01 -Paragraph 55 -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&num=1&code=ifrs-tx-2019-en-r&anchor=para_55&doctype=Standard -URIDate 2019-03-27 + Details
Name: | ifrs-full_OtherCurrentNonfinancialAssets
Namespace Prefix: | ifrs-full_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | instant

X
- Definition The amount of non-current financial assets that the entity does not separately disclose in the same statement or note. [Refer: Other financial assets] + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 1 -IssueDate 2019-01-01 -Paragraph 54 -Subparagraph d -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&num=1&code=ifrs-tx-2019-en-r&anchor=para_54_d&doctype=Standard -URIDate 2019-03-27 + Details
Name: | ifrs-full_OtherNoncurrentFinancialAssets
Namespace Prefix: | ifrs-full_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | instant

X
- Definition The amount of non-current liabilities that the entity does not separately disclose in the same statement or note. [Refer: Non-current liabilities] + References Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef -Name IAS -Number 1 -IssueDate 2019-01-01 -Paragraph 55 -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&num=1&code=ifrs-tx-2019-en-r&anchor=para_55&doctype=Standard -URIDate 2019-03-27 + Details
Name: | ifrs-full_OtherNoncurrentLiabilities
Namespace Prefix: | ifrs-full_
Data Type: | xbrli:monetaryItemType
Balance Type: | credit
Period Type: | instant

X
- Definition The amount of tangible assets that: (a) are held for use in the production or supply of goods or services, for rental to others, or for administrative purposes; and (b) are expected to be used during more than one period. + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 16 -IssueDate 2019-01-01 -Paragraph 73 -Subparagraph e -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&num=16&code=ifrs-tx-2019-en-r&anchor=para_73_e&doctype=Standard -URIDate 2019-03-27 Reference 2: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 1 -IssueDate 2019-01-01 -Paragraph 54 -Subparagraph a -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&num=1&code=ifrs-tx-2019-en-r&anchor=para_54_a&doctype=Standard -URIDate 2019-03-27 + Details
Name: | ifrs-full_PropertyPlantAndEquipment
Namespace Prefix: | ifrs-full_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | instant

X
- Definition The amount of assets that represent a lessee's right to use an underlying asset for the lease term. Underlying asset is an asset that is the subject of a lease, for which the right to use that asset has been provided by a lessor to a lessee. + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IFRS -Number 16 -IssueDate 2019-01-01 -Paragraph 53 -Subparagraph j -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IFRS&num=16&code=ifrs-tx-2019-en-r&anchor=para_53_j&doctype=Standard -URIDate 2019-03-27 + Details
Name: | ifrs-full_RightofuseAssets
Namespace Prefix: | ifrs-full_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | instant

X
- Details
Name: | ifrs-full_NewIFRSsAxis=asx_IAS17Member
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_RetrospectiveApplicationAndRetrospectiveRestatementAxis=asx_IncreaseDecreaseDueToApplicationOfIFRS16Member
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | ifrs-full_NonadjustingEventsAfterReportingPeriodAxis=asx_NonAdjustingEventMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |