XML 181 R163.htm IDEA: XBRL DOCUMENT
v3.22.1

Income Tax - Summary of Reconciliation of Income Tax Expense (Detail) $ in Thousands, $ in Thousands | 12 Months Ended
--- | ---
Dec. 31, 2021 TWD ($) | Dec. 31, 2021 USD ($) | Dec. 31, 2020 TWD ($) | Dec. 31, 2019 TWD ($)
Major components of tax expense (income) [abstract] |  |  |  |
Profit before income tax | $ 80,193,769 | $ 2,890,906 | $ 35,768,798 | $ 23,279,811
Income tax expense calculated at the statutory rates | 33,697,736 | 1,214,771 | 16,907,904 | 11,802,811
Nontaxable expense in determining taxable income | 357,936 | 12,903 | 316,619 | 459,133
Tax-exempt income | (14,578,355) | (525,536) | (387,212) | (495,883)
Additional income tax on unappropriated earnings | 3,684,138 | 132,810 | 680,649 | 19,115
Income tax credits | (1,654,821) | (59,655) | (1,191,387) | (898,198)
The origination and reversal of temporary differences | 78,544 | 2,831 | (6,033,652) | (3,594,774)
Income tax adjustments on prior years | (112,527) | (4,056) | (472,512) | (352,579)
Unrecognized deferred tax liability for temporary differences associated with investments | (6,135,120) | (221,165) | (2,616,917) | (1,993,561)
Unrecognized loss carryforwards | 288,025 | 10,383 |  |
Realized investment loss on merger of subsidiary |  |  | (138,890) |
Withholding tax | 87,175 | 3,143 | 52,296 | 65,182
Land value increment tax | 117,341 | 4,230 |  |
Capital gains tax | 2,113,700 | 76,197 |  |
Income tax expense recognized in profit or loss | $ 17,943,772 | $ 646,856 | $ 7,116,898 | $ 5,011,246

X
- Definition DeferredTaxExpenseIncomeRelatingToOriginationAndReversalOfTemporaryDifferences. + References No definition available. + Details
Name: | asx_DeferredtaxDeferredTaxExpenseIncomeRelatingToOriginationAndReversalOfTemporaryDifferencesexpenseincomerelatingtooriginationandreversaloftemporarydifferences
Namespace Prefix: | asx_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | duration

X
- Definition Income tax adjustments on prior years. + References No definition available. + Details
Name: | asx_IncomeTaxAdjustmentsOnPriorYears
Namespace Prefix: | asx_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | duration

X
- Definition Income Tax Credits + References No definition available. + Details
Name: | asx_IncomeTaxCredits
Namespace Prefix: | asx_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | duration

X
- Definition Tax effect of net income(expense) not subject to tax. + References No definition available. + Details
Name: | asx_TaxEffectOfNetIncomeExpenseNotSubjectToTax
Namespace Prefix: | asx_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | duration

X
- Definition Tax effect of unappropriated earnings. + References No definition available. + Details
Name: | asx_TaxEffectOfUnappropriatedEarnings
Namespace Prefix: | asx_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | duration

X
- Definition Tax effect of withholding taxes. + References No definition available. + Details
Name: | asx_TaxEffectOfWithholdingTaxes
Namespace Prefix: | asx_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | duration

X
- Definition Tax effect on Capital gains tax. . + References No definition available. + Details
Name: | asx_TaxEffectOnCapitalGainsTax
Namespace Prefix: | asx_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | duration

X
- Definition Tax effect on Land value increment tax. + References No definition available. + Details
Name: | asx_TaxEffectOnLandValueIncrementTax
Namespace Prefix: | asx_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | duration

X
- Definition Tax effect on realized investment loss on merger of subsidiary. + References No definition available. + Details
Name: | asx_TaxEffectOnRealizedInvestmentLossOnMergerOfSubsidiary
Namespace Prefix: | asx_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | duration

X
- Definition Tax effect on temporary differences of unrecognized deferred tax liability arising from investments. + References No definition available. + Details
Name: | asx_TaxEffectOnTemporaryDifferencesOfUnrecognizedDeferredTaxLiabilityArisingFromInvestments
Namespace Prefix: | asx_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | duration

X
- Definition Tax effect on unrecognized loss carryforwards. + References No definition available. + Details
Name: | asx_TaxEffectOnUnrecognizedLossCarryforwards
Namespace Prefix: | asx_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | duration

X
- Definition The aggregate amount included in the determination of profit (loss) for the period in respect of current tax and deferred tax. [Refer: Current tax expense (income); Deferred tax expense (income)] + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IFRS -Number 8 -IssueDate 2021-01-01 -Paragraph 23 -Subparagraph h -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IFRS&num=8&code=ifrs-tx-2021-en-r&anchor=para_23_h&doctype=Standard -URIDate 2021-03-24 Reference 2: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 26 -IssueDate 2021-01-01 -Paragraph 35 -Subparagraph b -Clause viii -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&num=26&code=ifrs-tx-2021-en-r&anchor=para_35_b_viii&doctype=Standard -URIDate 2021-03-24 Reference 3: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 12 -IssueDate 2021-01-01 -Paragraph 79 -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&num=12&code=ifrs-tx-2021-en-r&anchor=para_79&doctype=Standard -URIDate 2021-03-24 Reference 4: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 12 -IssueDate 2021-01-01 -Paragraph 81 -Subparagraph c -Clause i -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&num=12&code=ifrs-tx-2021-en-r&anchor=para_81_c_i&doctype=Standard -URIDate 2021-03-24 Reference 5: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 1 -IssueDate 2021-01-01 -Paragraph 82 -Subparagraph d -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&num=1&code=ifrs-tx-2021-en-r&anchor=para_82_d&doctype=Standard -URIDate 2021-03-24 Reference 6: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 12 -IssueDate 2021-01-01 -Paragraph 81 -Subparagraph c -Clause ii -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&num=12&code=ifrs-tx-2021-en-r&anchor=para_81_c_ii&doctype=Standard -URIDate 2021-03-24 Reference 7: http://www.xbrl.org/2003/role/disclosureRef -Name IFRS -Number 12 -IssueDate 2021-01-01 -Paragraph B13 -Subparagraph g -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IFRS&num=12&code=ifrs-tx-2021-en-r&anchor=para_B13_g&doctype=Appendix&subtype=B -URIDate 2021-03-24 + Details
Name: | ifrs-full_IncomeTaxExpenseContinuingOperations
Namespace Prefix: | ifrs-full_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | duration

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

X
- Definition The profit (loss) before tax expense or income. [Refer: Profit (loss)] + References Reference 1: http://www.xbrl.org/2003/role/exampleRef -Name IFRS -Number 8 -IssueDate 2021-01-01 -Paragraph 28 -Subparagraph b -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IFRS&num=8&code=ifrs-tx-2021-en-r&anchor=para_28_b&doctype=Standard -URIDate 2021-03-24 Reference 2: http://www.xbrl.org/2003/role/exampleRef -Name IFRS -Number 8 -IssueDate 2021-01-01 -Paragraph 23 -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IFRS&num=8&code=ifrs-tx-2021-en-r&anchor=para_23&doctype=Standard -URIDate 2021-03-24 Reference 3: http://www.xbrl.org/2003/role/exampleRef -Name IAS -Number 1 -IssueDate 2021-01-01 -Paragraph 103 -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&num=1&code=ifrs-tx-2021-en-r&anchor=para_103&doctype=Standard -URIDate 2021-03-24 Reference 4: http://www.xbrl.org/2003/role/exampleRef -Name IAS -Number 1 -IssueDate 2021-01-01 -Paragraph 102 -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&num=1&code=ifrs-tx-2021-en-r&anchor=para_102&doctype=Standard -URIDate 2021-03-24 Reference 5: http://www.xbrl.org/2003/role/disclosureRef -Name IFRS -Number 5 -IssueDate 2021-01-01 -Paragraph 33 -Subparagraph b -Clause i -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IFRS&num=5&code=ifrs-tx-2021-en-r&anchor=para_33_b_i&doctype=Standard -URIDate 2021-03-24 + Details
Name: | ifrs-full_ProfitLossBeforeTax
Namespace Prefix: | ifrs-full_
Data Type: | xbrli:monetaryItemType
Balance Type: | credit
Period Type: | duration

X
- Definition The amount that represents the difference between the tax expense (income) and the product of the accounting profit multiplied by the applicable tax rate(s) that relates to revenues that are exempt from taxation. [Refer: Accounting profit] + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 12 -IssueDate 2021-01-01 -Paragraph 81 -Subparagraph c -Clause i -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&num=12&code=ifrs-tx-2021-en-r&anchor=para_81_c_i&doctype=Standard -URIDate 2021-03-24 + Details
Name: | ifrs-full_TaxEffectOfRevenuesExemptFromTaxation2011
Namespace Prefix: | ifrs-full_
Data Type: | xbrli:monetaryItemType
Balance Type: | credit
Period Type: | duration

X
- Definition The product of the accounting profit multiplied by the applicable tax rate(s). [Refer: Accounting profit; Applicable tax rate] + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 12 -IssueDate 2021-01-01 -Paragraph 81 -Subparagraph c -Clause i -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&num=12&code=ifrs-tx-2021-en-r&anchor=para_81_c_i&doctype=Standard -URIDate 2021-03-24 + Details
Name: | ifrs-full_TaxExpenseIncomeAtApplicableTaxRate
Namespace Prefix: | ifrs-full_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | duration