XML 107 R92.htm IDEA: XBRL DOCUMENT
v3.23.1

Trade Receivables, Net - Summary of Loss Allowance For Current Financial Assets At FVTOCI (Details) $ in Thousands, $ in Thousands | Dec. 31, 2022 TWD ($) | Dec. 31, 2022 USD ($) | Dec. 31, 2021 TWD ($)
--- | --- | --- | ---
Disclosure For Loss Allowance For Current Financial Assets At FVTOCI [Line Items] |  |  |
Net Amount | $ 5,402,714 | $ 175,812 | $ 6,092,462
Trade receivables [member] |  |  |
Disclosure For Loss Allowance For Current Financial Assets At FVTOCI [Line Items] |  |  |
Gross carrying amount | 5,402,714 | 175,812 | 6,092,462
Loss allowance (Lifetime ECLs) | 0 | 0 | 0
Net Amount | $ 5,402,714 | $ 175,812 | $ 6,092,462
Not past due [member] | Trade receivables [member] |  |  |
Disclosure For Loss Allowance For Current Financial Assets At FVTOCI [Line Items] |  |  |
Expected credit loss rate | 0.00% | 0.00% | 0.00%
Gross carrying amount | $ 5,291,410 | $ 172,190 | $ 5,991,543
Loss allowance (Lifetime ECLs) | 0 | 0 | 0
Net Amount | $ 5,291,410 | $ 170,190 | $ 5,991,543
Less than 1 month [member] | Trade receivables [member] |  |  |
Disclosure For Loss Allowance For Current Financial Assets At FVTOCI [Line Items] |  |  |
Expected credit loss rate | 0.00% | 0.00% | 0.00%
Gross carrying amount | $ 22,221 | $ 723 | $ 9,415
Loss allowance (Lifetime ECLs) | 0 | 0 | 0
Net Amount | $ 22,221 | $ 723 | $ 9,415
1 to 3 months [member] | Trade receivables [member] |  |  |
Disclosure For Loss Allowance For Current Financial Assets At FVTOCI [Line Items] |  |  |
Expected credit loss rate | 0.00% | 0.00% | 0.00%
Gross carrying amount | $ 83,767 | $ 2,726 | $ 91,493
Loss allowance (Lifetime ECLs) | 0 | 0 | 0
Net Amount | $ 83,767 | $ 2,726 | $ 91,493
More than 91 days [member] | Trade receivables [member] |  |  |
Disclosure For Loss Allowance For Current Financial Assets At FVTOCI [Line Items] |  |  |
Expected credit loss rate | 0.00% | 0.00% | 0.00%
Gross carrying amount | $ 5,316 | $ 173 | $ 11
Loss allowance (Lifetime ECLs) | 0 | 0 | 0
Net Amount | $ 5,316 | $ 173 | $ 11
Individually impaired [member] | Trade receivables [member] |  |  |
Disclosure For Loss Allowance For Current Financial Assets At FVTOCI [Line Items] |  |  |
Expected credit loss rate | 0.00% | 0.00% | 0.00%
Gross carrying amount | $ 0 | $ 0 | $ 0
Loss allowance (Lifetime ECLs) | 0 | 0 | 0
Net Amount | $ 0 | $ 0 | $ 0

X
- Definition Disclosure For Loss Allowance For Current Financial Assets At Fair Value Routed Through Other Comprehensive Income. + References No definition available. + Details
Name: | asx_DisclosureForLossAllowanceForCurrentFinancialAssetsAtFairValueRoutedThroughOtherComprehensiveIncomeLineItems
Namespace Prefix: | asx_
Data Type: | xbrli:stringItemType
Balance Type: | na
Period Type: | duration

X
- Definition Expected Credit Loss Allowance For Current Financial Assets At Fair Value Routed Through Other Comprehensive Income. + References No definition available. + Details
Name: | asx_ExpectedCreditLossAllowanceForCurrentFinancialAssetsAtFairValueRoutedThroughOtherComprehensiveIncome
Namespace Prefix: | asx_
Data Type: | xbrli:monetaryItemType
Balance Type: | credit
Period Type: | instant

X
- Definition Expected Credit Loss Rate One + References No definition available. + Details
Name: | asx_ExpectedCreditLossRateOne
Namespace Prefix: | asx_
Data Type: | dtr-types:percentItemType
Balance Type: | na
Period Type: | instant

X
- Definition Gross Carrying Amount Of Current Assets At Fair Value Through Other Comprehensive Income. + References No definition available. + Details
Name: | asx_GrossCarryingAmountOfCurrentAssetsAtFairValueThroughOtherComprehensiveIncome
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 2022-03-24 -Paragraph 8 -Subparagraph h -URI https://taxonomy.ifrs.org/xifrs-link?type=IFRS&num=7&code=ifrs-tx-2022-en-r&anchor=para_8_h&doctype=Standard -URIDate 2022-03-24 + Details
Name: | ifrs-full_CurrentFinancialAssetsAtFairValueThroughOtherComprehensiveIncome
Namespace Prefix: | ifrs-full_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | instant

X
- Details
Name: | ifrs-full_ClassesOfFinancialAssetsAxis=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_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: |