XML 76 R48.htm IDEA: XBRL DOCUMENT
v3.20.1

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, 2019
Statement [LineItems] |
Summary of Lease Liabilities and Operating Lease Commitments | The weighted average lessee’s incremental borrowing rates applied to lease liabilities recognized on January 1, 2019 was 1.35%. The difference between the (i) lease liabilities recognized and (ii) operating lease commitments disclosed under IAS 17 on December 31, 2018 is explained as follows:
|  | NT$ |  | US$ (Note 4)
The future minimum lease payments of non-cancellable operating lease commitments on December 31, 2018 |  | $ | 2,386,102 |  |  | $ | 79,776 |
Less: Recognition exemption for short-term leases |  |  | (108,946 | ) |  |  | (3,642 | )
Less: Recognition exemption for leases of low-value assets |  |  | (10,822 | ) |  |  | (362 | )
Undiscounted amounts on January 1, 2019 |  | $ | 2,266,334 |  |  | $ | 75,772 |
Discounted amounts using the incremental borrowing rates on January 1, 2019 |  | $ | 2,006,553 |  |  | $ | 67,086 |
Add: Finance lease liabilities (excluding the amounts applied for the exemption for short-term leases and leases of low-value assets) on December 31, 2018 |  |  | 248,808 |  |  |  | 8,319 |
Add: Adjustments as a result of a different treatment of extension |  |  | 3,829,368 |  |  |  | 128,030 |
Lease liabilities recognized on January 1, 2019 |  | $ | 6,084,729 |  |  | $ | 203,435 |
IFRS16 [member] |
Statement [LineItems] |
Summary of Anticipated Impact on Assets, Liabilities and Equity | The impact on assets, liabilities and equity as of January 1, 2019 from the initial application of IFRS 16 is set out as follows:
|  | As Originally Stated on January 1, 2019 |  | Adjustments Arising from Initial Application |  | Adjusted on 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 |  |  | — |  |  |  | 10,720,769 |  |  |  | 10,720,769 |
Investment properties |  |  | 7,738,379 |  |  |  | 6,599,225 |  |  |  | 14,337,604 |
Other financial assets - non-current |  |  | 1,044,294 |  |  |  | (2,745 | ) |  |  | 1,041,549 |
Other intangible assets |  |  | 30,897,700 |  |  |  | (59,667 | ) |  |  | 30,838,033 |
Total effect on assets |  | $ | 275,350,647 |  |  | $ | 5,830,623 |  |  | $ | 281,181,270 |
Obligation under leases - current |  | $ | — |  |  | $ | 489,984 |  |  | $ | 489,984 |
Other current liabilities |  |  | 5,984,156 |  |  |  | (17,144 | ) |  |  | 5,967,012 |
Obligation under leases - non-current |  |  | — |  |  |  | 5,594,745 |  |  |  | 5,594,745 |
Other non-current liabilities |  |  | 1,371,302 |  |  |  | (236,962 | ) |  |  | 1,134,340 |
Total effect on liabilities |  | $ | 7,355,458 |  |  | $ | 5,830,623 |  |  | $ | 13,186,081 |
|  | As Originally Stated on January 1, 2019 |  | Adjustments Arising from Initial Application |  | Adjusted on January 1, 2019
|  | US$ (Note 4) |  | US$ (Note 4) |  | US$ (Note 4)
Other financial assets - current |  | $ | 218,638 |  |  | $ | (1 | ) |  | $ | 218,637 |
Other current assets |  |  | 126,158 |  |  |  | (12,872 | ) |  |  | 113,286 |
Long-term prepayments for lease |  |  | 359,908 |  |  |  | (359,908 | ) |  |  | — |
Property, plant and equipment |  |  | 7,174,610 |  |  |  | (9,264 | ) |  |  | 7,165,346 |
Right-of-use assets |  |  | — |  |  |  | 358,434 |  |  |  | 358,434 |
Investment properties |  |  | 258,722 |  |  |  | 220,636 |  |  |  | 479,358 |
Other financial assets - non-current |  |  | 34,915 |  |  |  | (92 | ) |  |  | 34,823 |
Other intangible assets |  |  | 1,033,022 |  |  |  | (1,994 | ) |  |  | 1,031,028 |
Total effect on assets |  | $ | 9,205,973 |  |  | $ | 194,939 |  |  | $ | 9,400,912 |
Obligation under leases - current |  | $ | — |  |  | $ | 16,382 |  |  | $ | 16,382 |
Other current liabilities |  |  | 200,072 |  |  |  | (573 | ) |  |  | 199,499 |
Obligation under leases - non-current |  |  | — |  |  |  | 187,053 |  |  |  | 187,053 |
Other non-current liabilities |  |  | 45,848 |  |  |  | (7,923 | ) |  |  | 37,925 |
Total effect on liabilities |  | $ | 245,920 |  |  | $ | 194,939 |  |  | $ | 440,859 |

X
- Definition Disclosure of detailed information about operating lease commitments explanatory. + References No definition available. + Details
Name: | asx_DisclosureOfDetailedInformationAboutOperatingLeaseCommitmentsExplanatoryTableTextBlock
Namespace Prefix: | asx_
Data Type: | nonnum:textBlockItemType
Balance Type: | na
Period Type: | duration

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