XML 218 R200.htm IDEA: XBRL DOCUMENT
v3.22.1

Financial Instruments - Summary of Fair Value of Financial Instruments that are Measured at Fair Value on a Recurring Basis (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 designated as at FVTPL |  |  | $ 6,523,583
Financial assets mandatorily classified as at FVTPL | $ 5,436,280 | $ 195,973 | 6,523,583
Financial assets at FVTOCI | 8,112,274 | 292,439 | 2,367,547
Financial liabilities at FVTPL | 417,660 | 15,056 | 1,537,208
Trade receivables, net | 1,076,458 | 38,805 | 1,012,736
Swap contracts [member] | Derivative financial instruments [member] |  |  |
Disclosure of detailed information about financial instruments [line items] |  |  |
Financial assets designated as at FVTPL |  |  | 99,312
Financial assets mandatorily classified as at FVTPL | 85,629 | 3,087 | 99,312
Financial liabilities at FVTPL | 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 designated as at FVTPL |  |  | 122,511
Financial assets mandatorily classified as at FVTPL | 23,373 | 843 | 122,511
Financial liabilities at FVTPL | 56,863 | 2,050 | 9,020
Quoted ordinary shares [member] |  |  |
Disclosure of detailed information about financial instruments [line items] |  |  |
Financial assets at FVTOCI, Investments in equity instruments | 102,124 | 3,682 |
Quoted ordinary shares [member] | Non derivative financial assets [member] |  |  |
Disclosure of detailed information about financial instruments [line items] |  |  |
Financial assets designated as at FVTPL |  |  | 4,064,438
Financial assets mandatorily classified as at FVTPL | 2,683,193 | 96,726 | 4,064,438
Open-end mutual funds [member] | Non derivative financial assets [member] |  |  |
Disclosure of detailed information about financial instruments [line items] |  |  |
Financial assets designated as at FVTPL |  |  | 339,338
Financial assets mandatorily classified as at FVTPL | 334,223 | 12,049 | 339,338
Unquoted preferred shares [member] |  |  |
Disclosure of detailed information about financial instruments [line items] |  |  |
Financial assets at FVTOCI, Investments in equity instruments | 11,245 | 405 | 151,329
Unquoted preferred shares [member] | Non derivative financial assets [member] |  |  |
Disclosure of detailed information about financial instruments [line items] |  |  |
Financial assets designated as at FVTPL |  |  | 385,440
Financial assets mandatorily classified as at FVTPL | 583,270 | 21,026 | 385,440
Private-placement funds [member] | Non derivative financial assets [member] |  |  |
Disclosure of detailed information about financial instruments [line items] |  |  |
Financial assets designated as at FVTPL |  |  | 1,124,754
Financial assets mandatorily classified as at FVTPL | 1,322,686 | 47,682 | 1,124,754
Contingent considerations [member] | Non derivative financial assets [member] |  |  |
Disclosure of detailed information about financial instruments [line items] |  |  |
Financial assets designated as at FVTPL |  |  | 387,790
Financial assets mandatorily classified as at FVTPL | 394,943 | 14,237 | 387,790
Unquoted ordinary shares [member] |  |  |
Disclosure of detailed information about financial instruments [line items] |  |  |
Financial assets at FVTOCI, Investments in equity instruments | 820,779 | 29,588 | 567,377
Limited partnership [member] |  |  |
Disclosure of detailed information about financial instruments [line items] |  |  |
Financial assets at FVTOCI, Investments in equity instruments | 9,206 | 332 | 9,692
Unsecured subordinate corporate bonds [member] |  |  |
Disclosure of detailed information about financial instruments [line items] |  |  |
Financial assets at FVTOCI, Investments in debt instruments | 1,076,458 | 38,805 | 1,012,736
Trade receivables, net | 6,092,462 | 219,627 | 626,413
Forward exchange contracts [member] | Derivative financial instruments [member] |  |  |
Disclosure of detailed information about financial instruments [line items] |  |  |
Financial liabilities at FVTPL | 56,863 | 2,050 |
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 at FVTPL |  |  | 79,216
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 |
Level 1 of fair value hierarchy [member] |  |  |
Disclosure of detailed information about financial instruments [line items] |  |  |
Financial assets designated as at FVTPL |  |  | 4,403,776
Financial assets mandatorily classified as at FVTPL | 3,017,416 | 108,775 |
Financial assets at FVTOCI | 102,124 | 3,682 |
Level 1 of fair value hierarchy [member] | Quoted ordinary shares [member] |  |  |
Disclosure of detailed information about financial instruments [line items] |  |  |
Financial assets at FVTOCI, Investments in equity instruments | 102,124 | 3,682 |
Level 1 of fair value hierarchy [member] | Quoted ordinary shares [member] | Non derivative financial assets [member] |  |  |
Disclosure of detailed information about financial instruments [line items] |  |  |
Financial assets designated as at FVTPL |  |  | 4,064,438
Financial assets mandatorily classified as at FVTPL | 2,683,193 | 96,726 |
Level 1 of fair value hierarchy [member] | Open-end mutual funds [member] | Non derivative financial assets [member] |  |  |
Disclosure of detailed information about financial instruments [line items] |  |  |
Financial assets designated as at FVTPL |  |  | 339,338
Financial assets mandatorily classified as at FVTPL | 334,223 | 12,049 |
Level 2 of fair value hierarchy [Member] |  |  |
Disclosure of detailed information about financial instruments [line items] |  |  |
Financial assets designated as at FVTPL |  |  | 221,823
Financial assets mandatorily classified as at FVTPL | 117,965 | 4,253 |
Financial liabilities at FVTPL | 417,660 | 15,056 | 1,537,208
Level 2 of fair value hierarchy [Member] | Swap contracts [member] | Derivative financial instruments [member] |  |  |
Disclosure of detailed information about financial instruments [line items] |  |  |
Financial assets designated as at FVTPL |  |  | 99,312
Financial assets mandatorily classified as at FVTPL | 85,629 | 3,087 |
Financial liabilities at FVTPL | 360,797 | 13,006 | 1,448,972
Level 2 of fair value hierarchy [Member] | Forward exchange contracts [member] | Derivative financial instruments [member] |  |  |
Disclosure of detailed information about financial instruments [line items] |  |  |
Financial assets designated as at FVTPL |  |  | 122,511
Financial assets mandatorily classified as at FVTPL | 23,373 | 843 |
Financial liabilities at FVTPL |  |  | 9,020
Level 2 of fair value hierarchy [Member] | Forward exchange contracts [member] | Derivative financial instruments [member] |  |  |
Disclosure of detailed information about financial instruments [line items] |  |  |
Financial liabilities at FVTPL | 56,863 | 2,050 |
Level 2 of fair value hierarchy [Member] | 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 at FVTPL |  |  | 79,216
Level 2 of fair value hierarchy [Member] | 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 |
Level 3 of fair value hierarchy [member] |  |  |
Disclosure of detailed information about financial instruments [line items] |  |  |
Financial assets designated as at FVTPL |  |  | 1,897,984
Financial assets mandatorily classified as at FVTPL | 2,300,899 | 82,945 |
Financial assets at FVTOCI | 8,010,150 | 288,757 | 2,367,547
Level 3 of fair value hierarchy [member] | Unquoted preferred shares [member] |  |  |
Disclosure of detailed information about financial instruments [line items] |  |  |
Financial assets at FVTOCI, Investments in equity instruments | 11,245 | 405 | 151,329
Level 3 of fair value hierarchy [member] | Unquoted preferred shares [member] | Non derivative financial assets [member] |  |  |
Disclosure of detailed information about financial instruments [line items] |  |  |
Financial assets designated as at FVTPL |  |  | 385,440
Financial assets mandatorily classified as at FVTPL | 583,270 | 21,026 |
Level 3 of fair value hierarchy [member] | Private-placement funds [member] | Non derivative financial assets [member] |  |  |
Disclosure of detailed information about financial instruments [line items] |  |  |
Financial assets designated as at FVTPL |  |  | 1,124,754
Financial assets mandatorily classified as at FVTPL | 1,322,686 | 47,682 |
Level 3 of fair value hierarchy [member] | Contingent considerations [member] | Non derivative financial assets [member] |  |  |
Disclosure of detailed information about financial instruments [line items] |  |  |
Financial assets designated as at FVTPL |  |  | 387,790
Financial assets mandatorily classified as at FVTPL | 394,943 | 14,237 |
Level 3 of fair value hierarchy [member] | Unquoted ordinary shares [member] |  |  |
Disclosure of detailed information about financial instruments [line items] |  |  |
Financial assets at FVTOCI, Investments in equity instruments | 820,779 | 29,588 | 567,377
Level 3 of fair value hierarchy [member] | Limited partnership [member] |  |  |
Disclosure of detailed information about financial instruments [line items] |  |  |
Financial assets at FVTOCI, Investments in equity instruments | 9,206 | 332 | 9,692
Level 3 of fair value hierarchy [member] | Unsecured subordinate corporate bonds [member] |  |  |
Disclosure of detailed information about financial instruments [line items] |  |  |
Financial assets at FVTOCI, Investments in debt instruments | 1,076,458 | 38,805 | 1,012,736
Trade receivables, net | $ 6,092,462 | $ 219,627 | $ 626,413

X
- Definition Fair value of investments in debt instruments designated as measured at fair value through other comprehensive income. + References No definition available. + Details
Name: | asx_FairValueOfInvestmentsInDebtInstrumentsDesignatedAsMeasuredAtFairValueThroughOtherComprehensiveIncome
Namespace Prefix: | asx_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | instant

X
- Definition The amount of current financial assets at fair value through other comprehensive income. [Refer: Financial assets at fair value through other comprehensive income] + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IFRS -Number 7 -IssueDate 2021-01-01 -Paragraph 8 -Subparagraph h -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IFRS&num=7&code=ifrs-tx-2021-en-r&anchor=para_8_h&doctype=Standard -URIDate 2021-03-24 + Details
Name: | ifrs-full_CurrentFinancialAssetsAtFairValueThroughOtherComprehensiveIncome
Namespace Prefix: | ifrs-full_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | instant

X
- Definition The amount of current financial assets measured at fair value through profit or loss that were designated as such upon initial recognition or subsequently. [Refer: Financial assets at fair value through profit or loss, designated upon initial recognition or subsequently] + 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_CurrentFinancialAssetsAtFairValueThroughProfitOrLossDesignatedUponInitialRecognition
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 assets measured at fair value through other comprehensive income. [Refer: Financial assets measured at fair value through other comprehensive income] + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IFRS -Number 7 -IssueDate 2021-01-01 -Paragraph 8 -Subparagraph h -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IFRS&num=7&code=ifrs-tx-2021-en-r&anchor=para_8_h&doctype=Standard -URIDate 2021-03-24 + Details
Name: | ifrs-full_CurrentFinancialAssetsMeasuredAtFairValueThroughOtherComprehensiveIncome
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 The amount of current investments in equity instruments that the entity has designated at fair value through other comprehensive income. [Refer: Investments in equity instruments designated at fair value through other comprehensive income] + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IFRS -Number 7 -IssueDate 2021-01-01 -Paragraph 8 -Subparagraph h -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IFRS&num=7&code=ifrs-tx-2021-en-r&anchor=para_8_h&doctype=Standard -URIDate 2021-03-24 + Details
Name: | ifrs-full_CurrentInvestmentsInEquityInstrumentsDesignatedAtFairValueThroughOtherComprehensiveIncome
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_DisclosureOfFinancialInstrumentsLineItems
Namespace Prefix: | ifrs-full_
Data Type: | xbrli:stringItemType
Balance Type: | na
Period Type: | duration

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_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_OpenendMutualFundsMember
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_PrivatePlacementsMember
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_UnquotedSharesMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

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

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

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

X
- Details
Name: | ifrs-full_LevelsOfFairValueHierarchyAxis=ifrs-full_Level1OfFairValueHierarchyMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | ifrs-full_LevelsOfFairValueHierarchyAxis=ifrs-full_Level2OfFairValueHierarchyMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | ifrs-full_LevelsOfFairValueHierarchyAxis=ifrs-full_Level3OfFairValueHierarchyMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |