XML 108 R90.htm IDEA: XBRL DOCUMENT
v3.22.1

Trade Receivables, Net - Summary of Movements of Loss Allowance of Trade Receivables (Detail) - Trade receivables [member] $ in Thousands, $ in Thousands | 12 Months Ended
--- | ---
Dec. 31, 2021 TWD ($) | Dec. 31, 2021 USD ($) | Dec. 31, 2020 TWD ($) | Dec. 31, 2019 TWD ($)
Disclosure of financial assets [Line Items] |  |  |  |
Beginning balance | $ 97,358 | $ 3,510 | $ 136,497 | $ 155,389
Net remeasurement of loss allowance | 17,078 | 616 | (55,742) | (38,277)
Reclassification | 0 | 0 | (6,970) | (5,877)
Acquisition through business combinations | 0 | 0 | 32,460 | 25,553
Amounts written off | (399) | (14) | (3,944) | 0
Disposal of subsidiaries | (4,637) | (167) |  |
Effects of foreign currency exchange differences | (6,047) | (219) | (4,943) | (291)
Ending balance | $ 103,353 | $ 3,726 | $ 97,358 | $ 136,497

X
- Definition Disposal of subsidiaries of allowance on trade receivable. + References No definition available. + Details
Name: | asx_DisposalOfSubsidiariesOfAllowanceOnTradeReceivable
Namespace Prefix: | asx_
Data Type: | xbrli:monetaryItemType
Balance Type: | credit
Period Type: | duration

X
- Definition Increase (decrease) through acquisition through business combinations, allowance account for credit losses of financial assets. + References No definition available. + Details
Name: | asx_IncreaseDecreaseThroughAcquisitionThroughBusinessCombinationsAllowanceAccountForCreditLossesOfFinancialAssets
Namespace Prefix: | asx_
Data Type: | xbrli:monetaryItemType
Balance Type: | credit
Period Type: | duration

X
- Definition Increase (decrease) through Net remeasurement of loss allowance, allowance account for credit losses of financial assets. + References No definition available. + Details
Name: | asx_IncreaseDecreaseThroughNetRemeasurementOfLossAllowanceAllowanceAccountForCreditLossesOfFinancialAssets
Namespace Prefix: | asx_
Data Type: | xbrli:monetaryItemType
Balance Type: | credit
Period Type: | duration

X
- Definition Reclassification to loss allowance of other receivables. + References No definition available. + Details
Name: | asx_ReclassificationToLossAllowanceOfOtherReceivables
Namespace Prefix: | asx_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | duration

X
- Definition The amount of an allowance account used to record impairments to financial assets due to credit losses. [Refer: Financial assets] + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Note Expiry date 2023-01-01 -Name IFRS -Number 7 -IssueDate 2021-01-01 -Paragraph 16 -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IFRS&num=7&code=ifrs-tx-2017-en-b&anchor=para_16&doctype=Standard&book=b -URIDate 2021-03-24 + Details
Name: | ifrs-full_AllowanceAccountForCreditLossesOfFinancialAssets
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 members defined in one or many axes of the table. + References No definition available. + Details
Name: | ifrs-full_DisclosureOfFinancialAssetsLineItems
Namespace Prefix: | ifrs-full_
Data Type: | xbrli:stringItemType
Balance Type: | na
Period Type: | duration

X
- Definition The increase (decrease) in an allowance account for credit losses of financial assets resulting from the net exchange differences arising when the financial statements are translated from the functional currency into a different presentation currency, including the translation of a foreign operation into the presentation currency of the reporting entity. [Refer: Allowance account for credit losses of financial assets] + References Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef -Note Expiry date 2023-01-01 -Name IFRS -Number 7 -IssueDate 2021-01-01 -Paragraph 16 -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IFRS&num=7&code=ifrs-tx-2017-en-b&anchor=para_16&doctype=Standard&book=b -URIDate 2021-03-24 + Details
Name: | ifrs-full_IncreaseDecreaseThroughNetExchangeDifferencesAllowanceAccountForCreditLossesOfFinancialAssets
Namespace Prefix: | ifrs-full_
Data Type: | xbrli:monetaryItemType
Balance Type: | credit
Period Type: | duration

X
- Definition The decrease in an allowance account for credit losses of financial assets resulting from the utilisation of the allowance. [Refer: Allowance account for credit losses of financial assets] + References Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef -Note Expiry date 2023-01-01 -Name IFRS -Number 7 -IssueDate 2021-01-01 -Paragraph 16 -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IFRS&num=7&code=ifrs-tx-2017-en-b&anchor=para_16&doctype=Standard&book=b -URIDate 2021-03-24 + Details
Name: | ifrs-full_UtilisationAllowanceAccountForCreditLossesOfFinancialAssets
Namespace Prefix: | ifrs-full_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | duration

X
- Details
Name: | ifrs-full_ClassesOfFinancialAssetsAxis=ifrs-full_TradeReceivablesMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |