XML 99 R81.htm IDEA: XBRL DOCUMENT
v3.22.1

Financial Instruments at Fair Value Through Profit or Loss - Summary of Financial Instruments at Fair Value Through Profit or Loss (Detail) $ in Thousands, $ in Thousands | Dec. 31, 2021 TWD ($) | Dec. 31, 2021 USD ($) | Dec. 31, 2020 TWD ($)
--- | --- | --- | ---
Disclosure of detailed information about financial instruments [line items] |  |  |
Financial assets mandatorily classified as at FVTPL | $ 5,436,280 | $ 195,973 | $ 6,523,583
Current | 2,933,446 | 105,748 | 4,342,605
Non-current | 2,502,834 | 90,225 | 2,180,978
Financial liabilities held for trading | 417,660 | 15,056 | 1,537,208
Swap contracts [member] | Derivative financial instruments [member] |  |  |
Disclosure of detailed information about financial instruments [line items] |  |  |
Financial assets mandatorily classified as at FVTPL | 85,629 | 3,087 | 99,312
Financial liabilities held for trading | 360,797 | 13,006 | 1,448,972
Forward exchange contracts [member] | Derivative financial instruments [member] |  |  |
Disclosure of detailed information about financial instruments [line items] |  |  |
Financial assets mandatorily classified as at FVTPL | 23,373 | 843 | 122,511
Financial liabilities held for trading | 56,863 | 2,050 | 9,020
Redemption option and put option of convertible bonds [member] | Derivative financial instruments [member] |  |  |
Disclosure of detailed information about financial instruments [line items] |  |  |
Financial assets mandatorily classified as at FVTPL | 8,463 | 305 |
Target redemption forward contracts [member] | Derivative financial instruments [member] |  |  |
Disclosure of detailed information about financial instruments [line items] |  |  |
Financial assets mandatorily classified as at FVTPL | 500 | 18 |
Financial liabilities held for trading |  |  | 79,216
Quoted ordinary shares [member] | Non derivative financial assets [member] |  |  |
Disclosure of detailed information about financial instruments [line items] |  |  |
Financial assets mandatorily classified as at FVTPL | 2,683,193 | 96,726 | 4,064,438
Private-placement funds [member] | Non derivative financial assets [member] |  |  |
Disclosure of detailed information about financial instruments [line items] |  |  |
Financial assets mandatorily classified as at FVTPL | 1,322,686 | 47,682 | 1,124,754
Unquoted preferred shares [member] | Non derivative financial assets [member] |  |  |
Disclosure of detailed information about financial instruments [line items] |  |  |
Financial assets mandatorily classified as at FVTPL | 583,270 | 21,026 | 385,440
Contingent considerations [member] | Non derivative financial assets [member] |  |  |
Disclosure of detailed information about financial instruments [line items] |  |  |
Financial assets mandatorily classified as at FVTPL | 394,943 | 14,237 | 387,790
Open-end mutual funds [member] | Non derivative financial assets [member] |  |  |
Disclosure of detailed information about financial instruments [line items] |  |  |
Financial assets mandatorily classified as at FVTPL | $ 334,223 | $ 12,049 | $ 339,338

X
- Definition The amount of current financial assets measured 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 2021-01-01 -Paragraph 8 -Subparagraph a -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IFRS&num=7&code=ifrs-tx-2021-en-r&anchor=para_8_a&doctype=Standard -URIDate 2021-03-24 + Details
Name: | ifrs-full_CurrentFinancialAssetsAtFairValueThroughProfitOrLoss
Namespace Prefix: | ifrs-full_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | instant

X
- Definition The amount of current financial assets mandatorily measured at fair value through profit or loss in accordance with IFRS 9. [Refer: Financial assets at fair value through profit or loss, mandatorily measured at fair value] + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IFRS -Number 7 -IssueDate 2021-01-01 -Paragraph 8 -Subparagraph a -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IFRS&num=7&code=ifrs-tx-2021-en-r&anchor=para_8_a&doctype=Standard -URIDate 2021-03-24 + Details
Name: | ifrs-full_CurrentFinancialAssetsAtFairValueThroughProfitOrLossMandatorilyMeasuredAtFairValue
Namespace Prefix: | ifrs-full_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | instant

X
- Definition The amount of current financial liabilities at fair value through profit or loss that meet the definition of held for trading. [Refer: Current financial liabilities at fair value through profit or loss] + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IFRS -Number 7 -IssueDate 2021-01-01 -Paragraph 8 -Subparagraph e -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IFRS&num=7&code=ifrs-tx-2021-en-r&anchor=para_8_e&doctype=Standard -URIDate 2021-03-24 + Details
Name: | ifrs-full_CurrentFinancialLiabilitiesAtFairValueThroughProfitOrLossClassifiedAsHeldForTrading
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_DisclosureOfFinancialInstrumentsLineItems
Namespace Prefix: | ifrs-full_
Data Type: | xbrli:stringItemType
Balance Type: | na
Period Type: | duration

X
- Definition The amount of non-current financial assets measured 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 2021-01-01 -Paragraph 8 -Subparagraph a -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IFRS&num=7&code=ifrs-tx-2021-en-r&anchor=para_8_a&doctype=Standard -URIDate 2021-03-24 + Details
Name: | ifrs-full_NoncurrentFinancialAssetsAtFairValueThroughProfitOrLoss
Namespace Prefix: | ifrs-full_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | instant

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

X
- Details
Name: | ifrs-full_CategoriesOfFinancialAssetsAxis=asx_DerivativeFinancialInstrumentsMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

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

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

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

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

X
- Details
Name: | ifrs-full_CategoriesOfFinancialAssetsAxis=asx_NonDerivativeFinancialAssetsMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

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

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

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

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