XML 107 R89.htm IDEA: XBRL DOCUMENT
v3.22.1

Trade Receivables, Net - Summary of Loss Allowance of Trade Receivables Based on Group's Provision Matrix (Detail) - Trade receivables [member] $ in Thousands, $ in Thousands | Dec. 31, 2021 TWD ($) | Dec. 31, 2021 USD ($) | Dec. 31, 2020 TWD ($)
--- | --- | --- | ---
Disclosure of provision matrix [line items] |  |  |
Gross carrying amount | $ 109,473,101 | $ 3,946,399 | $ 91,304,934
Loss allowance (Lifetime ECL) | (103,353) | (3,726) | (97,358)
Net Amount | $ 109,369,748 | $ 3,942,673 | $ 91,207,576
Not past due [member] |  |  |
Disclosure of provision matrix [line items] |  |  |
Expected credit loss rate | 0.00% | 0.00% | 0.00%
Gross carrying amount | $ 105,538,390 | $ 3,804,556 | $ 86,820,792
Loss allowance (Lifetime ECL) | (18,062) | (651) | (18,911)
Net Amount | 105,520,328 | 3,803,905 | 86,801,881
Less than 1 month [member] |  |  |
Disclosure of provision matrix [line items] |  |  |
Gross carrying amount | 3,136,438 | 113,066 | 3,823,249
Loss allowance (Lifetime ECL) | (1,811) | (65) | (2,053)
Net Amount | $ 3,134,627 | $ 113,001 | $ 3,821,196
Less than 1 month [member] | Bottom of range [member] |  |  |
Disclosure of provision matrix [line items] |  |  |
Expected credit loss rate | 0.00% | 0.00% | 0.00%
Less than 1 month [member] | Top of range [member] |  |  |
Disclosure of provision matrix [line items] |  |  |
Expected credit loss rate | 10.00% | 10.00% | 10.00%
1 to 3 months [member] |  |  |
Disclosure of provision matrix [line items] |  |  |
Gross carrying amount | $ 609,695 | $ 21,979 | $ 557,487
Loss allowance (Lifetime ECL) | (22,785) | (821) | (20,629)
Net Amount | $ 586,910 | $ 21,158 | $ 536,858
1 to 3 months [member] | Bottom of range [member] |  |  |
Disclosure of provision matrix [line items] |  |  |
Expected credit loss rate | 0.00% | 0.00% | 0.00%
1 to 3 months [member] | Top of range [member] |  |  |
Disclosure of provision matrix [line items] |  |  |
Expected credit loss rate | 70.00% | 70.00% | 70.00%
More than 91 days [member] |  |  |
Disclosure of provision matrix [line items] |  |  |
Gross carrying amount | $ 99,118 | $ 3,573 | $ 92,873
Loss allowance (Lifetime ECL) | (46,337) | (1,671) | (45,232)
Net Amount | $ 52,781 | $ 1,902 | $ 47,641
More than 91 days [member] | Bottom of range [member] |  |  |
Disclosure of provision matrix [line items] |  |  |
Expected credit loss rate | 1.00% | 1.00% | 1.00%
More than 91 days [member] | Top of range [member] |  |  |
Disclosure of provision matrix [line items] |  |  |
Expected credit loss rate | 100.00% | 100.00% | 100.00%
Individually impaired [member] |  |  |
Disclosure of provision matrix [line items] |  |  |
Gross carrying amount | $ 89,460 | $ 3,225 | $ 10,533
Loss allowance (Lifetime ECL) | (14,358) | (518) | (10,533)
Net Amount | $ 75,102 | $ 2,707 | $ 0
Individually impaired [member] | Bottom of range [member] |  |  |
Disclosure of provision matrix [line items] |  |  |
Expected credit loss rate | 0.00% | 0.00% | 50.00%
Individually impaired [member] | Top of range [member] |  |  |
Disclosure of provision matrix [line items] |  |  |
Expected credit loss rate | 100.00% | 100.00% | 100.00%

X
- Definition Gross carrying amount of financial assets + References No definition available. + Details
Name: | asx_GrossCarryingAmountOfFinancialAssets
Namespace Prefix: | asx_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | instant

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 The amount of current financial assets measured at amortised cost. [Refer: Financial assets at amortised cost] + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IFRS -Number 7 -IssueDate 2021-01-01 -Paragraph 8 -Subparagraph f -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IFRS&num=7&code=ifrs-tx-2021-en-r&anchor=para_8_f&doctype=Standard -URIDate 2021-03-24 + Details
Name: | ifrs-full_CurrentFinancialAssetsAtAmortisedCost
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 members defined in one or many axes of the table. + References No definition available. + Details
Name: | ifrs-full_DisclosureOfProvisionMatrixLineItems
Namespace Prefix: | ifrs-full_
Data Type: | xbrli:stringItemType
Balance Type: | na
Period Type: | duration

X
- Definition The rate of expected credit losses, calculated as percentage of the gross carrying amount. Expected credit losses are the weighted average of credit losses with the respective risks of a default occurring as the weights. + References Reference 1: http://www.xbrl.org/2003/role/exampleRef -Name IFRS -Number 7 -IssueDate 2021-01-01 -Paragraph IG20D -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IFRS&num=7&code=ifrs-tx-2021-en-r&anchor=para_IG20D&doctype=Implementation%20Guidance -URIDate 2021-03-24 Reference 2: http://www.xbrl.org/2003/role/exampleRef -Name IFRS -Number 7 -IssueDate 2021-01-01 -Paragraph 35N -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IFRS&num=7&code=ifrs-tx-2021-en-r&anchor=para_35N&doctype=Standard -URIDate 2021-03-24 + Details
Name: | ifrs-full_ExpectedCreditLossRate
Namespace Prefix: | ifrs-full_
Data Type: | num:percentItemType
Balance Type: | na
Period Type: | instant

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

X
- Details
Name: | ifrs-full_PastDueStatusAxis=ifrs-full_CurrentMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | ifrs-full_PastDueStatusAxis=ifrs-full_NotLaterThanOneMonthMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | ifrs-full_RangeAxis=ifrs-full_BottomOfRangeMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | ifrs-full_RangeAxis=ifrs-full_TopOfRangeMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | ifrs-full_PastDueStatusAxis=ifrs-full_LaterThanOneMonthAndNotLaterThanThreeMonthsMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | ifrs-full_PastDueStatusAxis=ifrs-full_LaterThanThreeMonthsMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | ifrs-full_PastDueStatusAxis=asx_IndividuallyImpairedMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |