XML 83 R160.htm IDEA: XBRL DOCUMENT
v3.20.1

Profit Before Income Tax - Summary of Other Gains, Net (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] |  |  |  |
Remeasurement gain on investments accounted for using the equity method due to step acquisition (Note 14) | $ 319,712 | $ 10,689 | $ 7,421,408 |
Net gains on financial assets mandatorily at FVTPL | 3,631,763 | 121,423 | 3,388,485 |
Gain on disposal of subsidiaries (Note 31) |  |  |  | $ 5,589,457
Net gains (losses) arising on financial instruments held for trading | (1,984,941) | (66,364) | (1,398,995) | (3,111,253)
Net gains on financial assets designated as at FVTPL |  |  |  | 327,351
Foreign exchange gains (losses), net | 1,125,681 | 37,635 | (1,015,615) | 3,502,586
Impairment losses on financial assets | (400,201) | (13,380) | (521,010) | (50,206)
Others | (8,025) | (268) |  | 1,518
Other gains and losses | $ 2,683,989 | $ 89,735 | $ 7,874,273 | $ 6,259,453

X
- Definition Gain loss on disposal of shares of subsidiary. + References No definition available. + Details
Name: | asx_GainLossOnDisposalOfSharesOfSubsidiary
Namespace Prefix: | asx_
Data Type: | xbrli:monetaryItemType
Balance Type: | credit
Period Type: | duration

X
- Definition Gains losses on financial assets and liabilities at fair value through profit or loss classified as held for trading. + References No definition available. + Details
Name: | asx_GainsLossesOnFinancialAssetsAndLiabilitiesAtFairValueThroughProfitOrLossClassifiedAsHeldForTrading
Namespace Prefix: | asx_
Data Type: | xbrli:monetaryItemType
Balance Type: | credit
Period Type: | duration

X
- Definition Gains (losses) on remeasurement of investments accounted for using the equity method. + References No definition available. + Details
Name: | asx_GainsLossesOnRemeasurementOfInvestmentsAccountedForUsingTheEquityMethod
Namespace Prefix: | asx_
Data Type: | xbrli:monetaryItemType
Balance Type: | credit
Period Type: | duration

X
- Definition Miscellaneous other gains (losses) + References No definition available. + Details
Name: | asx_MiscellaneousOtherGainsLosses
Namespace Prefix: | asx_
Data Type: | xbrli:monetaryItemType
Balance Type: | credit
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 exchange differences recognised in profit or loss that arise from foreign currency transactions, excluding those arising on financial instruments measured at fair value through profit or loss in accordance with IFRS 9. [Refer: At fair value [member]; Financial instruments, class [member]] + References Reference 1: http://www.xbrl.org/2003/role/exampleRef -Name IAS -Number 7 -IssueDate 2019-01-01 -Section A Statement of cash flows for an entity other than a financial institution -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&num=7&code=ifrs-tx-2019-en-r&doctype=Illustrative%20Examples&dita_xref=IAS07_IE_A_TI -URIDate 2019-03-27 Reference 2: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 21 -IssueDate 2019-01-01 -Paragraph 52 -Subparagraph a -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&num=21&code=ifrs-tx-2019-en-r&anchor=para_52_a&doctype=Standard -URIDate 2019-03-27 + Details
Name: | ifrs-full_GainsLossesOnExchangeDifferencesOnTranslationRecognisedInProfitOrLoss
Namespace Prefix: | ifrs-full_
Data Type: | xbrli:monetaryItemType
Balance Type: | credit
Period Type: | duration

X
- Definition The gains (losses) on financial assets 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 2019-01-01 -Paragraph 20 -Subparagraph a -Clause i -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IFRS&num=7&code=ifrs-tx-2019-en-r&anchor=para_20_a_i&doctype=Standard -URIDate 2019-03-27 + Details
Name: | ifrs-full_GainsLossesOnFinancialAssetsAtFairValueThroughProfitOrLoss
Namespace Prefix: | ifrs-full_
Data Type: | xbrli:monetaryItemType
Balance Type: | credit
Period Type: | duration

X
- Definition The gains (losses) on financial assets 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; Gains (losses) on financial assets at fair value through profit or loss] + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IFRS -Number 7 -IssueDate 2019-01-01 -Paragraph 20 -Subparagraph a -Clause i -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IFRS&num=7&code=ifrs-tx-2019-en-r&anchor=para_20_a_i&doctype=Standard -URIDate 2019-03-27 + Details
Name: | ifrs-full_GainsLossesOnFinancialAssetsAtFairValueThroughProfitOrLossDesignatedAsUponInitialRecognition
Namespace Prefix: | ifrs-full_
Data Type: | xbrli:monetaryItemType
Balance Type: | credit
Period Type: | duration

X
- Definition The amount of impairment loss on financial assets. [Refer: Financial assets; Impairment loss] + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Note Expiry date 2021-01-01 -Name IFRS -Number 7 -IssueDate 2019-01-01 -Paragraph 20 -Subparagraph e -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IFRS&num=7&code=ifrs-tx-2017-en-b&anchor=para_20_e&doctype=Standard&book=b -URIDate 2019-03-27 + Details
Name: | ifrs-full_ImpairmentLossOnFinancialAssets
Namespace Prefix: | ifrs-full_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | duration

X
- Definition The gains (losses) that the entity does not separately disclose in the same statement or note. + References Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef -Name IAS -Number 1 -IssueDate 2019-01-01 -Paragraph 102 -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&num=1&code=ifrs-tx-2019-en-r&anchor=para_102&doctype=Standard -URIDate 2019-03-27 Reference 2: http://www.xbrl.org/2009/role/commonPracticeRef -Name IAS -Number 1 -IssueDate 2019-01-01 -Paragraph 103 -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&num=1&code=ifrs-tx-2019-en-r&anchor=para_103&doctype=Standard -URIDate 2019-03-27 + Details
Name: | ifrs-full_OtherGainsLosses
Namespace Prefix: | ifrs-full_
Data Type: | xbrli:monetaryItemType
Balance Type: | credit
Period Type: | duration