XML 159 R144.htm IDEA: XBRL DOCUMENT
v3.23.1

Equity - Summary of Capital Surplus (Detail) $ in Thousands, $ in Thousands | Dec. 31, 2022 TWD ($) | Dec. 31, 2022 USD ($) | Dec. 31, 2021 TWD ($)
--- | --- | --- | ---
Disclosure of classes of share capital [abstract] |  |  |
Issuance of ordinary shares | $ 15,072,129 | $ 490,470 | $ 16,049,286
Merger by share exchange | 117,693,658 | 3,829,927 | 117,693,658
Difference between consideration and the carrying amount of the subsidiaries' net assets during actual disposal or acquisition | 3,240,987 | 105,467 | 3,240,987
Exercised employee share options | 2,943,447 | 95,784 | 2,362,951
Donations from shareholders | 471,894 | 15,356 | 0
Treasury share transactions | 38,404 | 1,250 | 816,186
Expired share options (Note 28) | 646,447 | 21,036 | 645,903
Capital surplus deficit distributed as cash dividends | 140,106,966 | 4,559,290 | 140,808,971
Changes in percentage of ownership interest in subsidiaries | 117,537 | 3,825 | 1,451
Share of changes in capital surplus of associates accounted for using the equity method | 18,329 | 596 | 10,706
Dividends that the claim period has elapsed and unclaimed by shareholders | 6,043 | 197 | 5,183
Exercised disgorgement | 326 | 10 | 0
Capital surplus offset deficit | 142,235 | 4,628 | 17,340
Employee share options | 1,425,171 | 46,377 | 1,442,132
Employee restricted stock awards | 778,387 | 25,330 | 1,193,782
Others | 154,731 | 5,035 | 230,943
Capital surplus for other purpose | 2,358,289 | 76,742 | 2,866,857
Capital surplus | $ 142,607,490 | $ 4,640,660 | $ 143,693,168

X
- Definition Amount of unclaimed dividends. + References No definition available. + Details
Name: | asx_AmountOfUnclaimedDividends
Namespace Prefix: | asx_
Data Type: | xbrli:monetaryItemType
Balance Type: | credit
Period Type: | instant

X
- Definition Changes in percentage of ownership interest in subsidiaries. + References No definition available. + Details
Name: | asx_ChangesInPercentageOfOwnershipInterestInSubsidiaries
Namespace Prefix: | asx_
Data Type: | xbrli:monetaryItemType
Balance Type: | credit
Period Type: | instant

X
- Definition Difference between consideration received or paid and carrying amount of subsidiaries' net assets upon actual disposal or acquisition effect on additional paid-in capital. + References No definition available. + Details
Name: | asx_DifferenceBetweenConsiderationReceivedOrPaidAndCarryingAmountOfSubsidiariesNetAssetsUponActualDisposalOrAcquisitionEffectOnAdditionalPaidinCapital
Namespace Prefix: | asx_
Data Type: | xbrli:monetaryItemType
Balance Type: | credit
Period Type: | instant

X
- Definition Donations from shareholders. + References No definition available. + Details
Name: | asx_DonationsFromShareholders
Namespace Prefix: | asx_
Data Type: | xbrli:monetaryItemType
Balance Type: | credit
Period Type: | instant

X
- Definition Employee restricted stock awards. + References No definition available. + Details
Name: | asx_EmployeeRestrictedStockAwards
Namespace Prefix: | asx_
Data Type: | xbrli:monetaryItemType
Balance Type: | credit
Period Type: | instant

X
- Definition Employee share options. + References No definition available. + Details
Name: | asx_EmployeeShareOptions
Namespace Prefix: | asx_
Data Type: | xbrli:monetaryItemType
Balance Type: | credit
Period Type: | instant

X
- Definition Exercised disgorgement. + References No definition available. + Details
Name: | asx_ExercisedDisgorgement
Namespace Prefix: | asx_
Data Type: | xbrli:monetaryItemType
Balance Type: | credit
Period Type: | instant

X
- Definition Exercised employee share options. + References No definition available. + Details
Name: | asx_ExercisedEmployeeShareOptions
Namespace Prefix: | asx_
Data Type: | xbrli:monetaryItemType
Balance Type: | credit
Period Type: | instant

X
- Definition Expired employee share options. + References No definition available. + Details
Name: | asx_ExpiredEmployeeShareOptions
Namespace Prefix: | asx_
Data Type: | xbrli:monetaryItemType
Balance Type: | credit
Period Type: | instant

X
- Definition Issuance of share value. + References No definition available. + Details
Name: | asx_IssuanceOfShareValue
Namespace Prefix: | asx_
Data Type: | xbrli:monetaryItemType
Balance Type: | credit
Period Type: | instant

X
- Definition Merger by share exchange. + References No definition available. + Details
Name: | asx_MergerByShareExchange
Namespace Prefix: | asx_
Data Type: | xbrli:monetaryItemType
Balance Type: | credit
Period Type: | instant

X
- Definition Share of changes in capital surplus of associates. + References No definition available. + Details
Name: | asx_ShareOfChangesInCapitalSurplusOfAssociates
Namespace Prefix: | asx_
Data Type: | xbrli:monetaryItemType
Balance Type: | credit
Period Type: | instant

X
- Definition Share premium, may be used to offset a deficit, distributed as cash dividends, or transferred to share capital. + References No definition available. + Details
Name: | asx_SharePremiumMayBeUsedToOffsetDeficitDistributedAsCashDividendsOrTransferredToShareCapital
Namespace Prefix: | asx_
Data Type: | xbrli:monetaryItemType
Balance Type: | credit
Period Type: | instant

X
- Definition Share premium, may be used to offset a deficit only. + References No definition available. + Details
Name: | asx_SharePremiumMayBeUsedToOffsetDeficitOnly
Namespace Prefix: | asx_
Data Type: | xbrli:monetaryItemType
Balance Type: | credit
Period Type: | instant

X
- Definition Share premium, may not be used for any purpose. + References No definition available. + Details
Name: | asx_SharePremiumMayNotBeUsedForAnyPurpose
Namespace Prefix: | asx_
Data Type: | xbrli:monetaryItemType
Balance Type: | credit
Period Type: | instant

X
- Definition Treasury stock transactions. + References No definition available. + Details
Name: | asx_TreasuryStockTransactions
Namespace Prefix: | asx_
Data Type: | xbrli:monetaryItemType
Balance Type: | credit
Period Type: | instant

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

X
- Definition A component of equity representing reserves within equity, not including retained earnings. [Refer: Retained earnings] + References Reference 1: http://www.xbrl.org/2003/role/exampleRef -Name IAS -Number 1 -IssueDate 2022-03-24 -Paragraph 78 -Subparagraph e -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=1&code=ifrs-tx-2022-en-r&anchor=para_78_e&doctype=Standard -URIDate 2022-03-24 + Details
Name: | ifrs-full_OtherReserves
Namespace Prefix: | ifrs-full_
Data Type: | xbrli:monetaryItemType
Balance Type: | credit
Period Type: | instant

X
- Definition The amount received or receivable from the issuance of the entity's shares in excess of nominal value. + References Reference 1: http://www.xbrl.org/2003/role/exampleRef -Name IAS -Number 1 -IssueDate 2022-03-24 -Paragraph 78 -Subparagraph e -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=1&code=ifrs-tx-2022-en-r&anchor=para_78_e&doctype=Standard -URIDate 2022-03-24 + Details
Name: | ifrs-full_SharePremium
Namespace Prefix: | ifrs-full_
Data Type: | xbrli:monetaryItemType
Balance Type: | credit
Period Type: | instant