XML 151 R136.htm IDEA: XBRL DOCUMENT v3.23.1

Retirement Benefit Plans - Summary of Defined Benefit Plans Amounts Included in Consolidated Balance Sheets (Detail) $ in Thousands, $ in Thousands	Dec. 31, 2022 TWD ($)	Dec. 31, 2022 USD ($)	Dec. 31, 2021 TWD ($)	Dec. 31, 2021 USD ($)	Dec. 31, 2020 TWD ($)	Dec. 31, 2019 TWD ($)
Disclosure of net defined benefit liability (asset) [abstract]
Present value of the defined benefit obligation	$ 10,261,997	$ 333,941	$ 11,424,860
Fair value of the plan assets	(6,477,877)	(210,800)	(5,863,264)
Present value of unfunded defined benefit obligation	3,784,120	123,141	5,561,596	$ 180,983	$ 6,196,840	$ 4,926,396
Recorded under other payables	(88,983)	(2,896)	(67,524)
Recorded under other non-current assets	248,843	8,098
Net defined benefit liability	$ 3,943,980	$ 128,343	$ 5,494,072

X

- Definition

Defined benefit plan recorded under others payables.

+ References

No definition available.

+ Details

Name:	asx_DefinedBenefitPlanRecordedUnderOthersPayables
Namespace Prefix:	asx_
Data Type:	xbrli:monetaryItemType
Balance Type:	credit
Period Type:	instant

X

- Definition

Net defined benefit liability.

+ References

No definition available.

+ Details

Name:	asx_NetDefinedBenefitLiability
Namespace Prefix:	asx_
Data Type:	xbrli:monetaryItemType
Balance Type:	credit
Period Type:	instant

X

- Definition

Recorded under other non current assets.

+ References

No definition available.

+ Details

Name:	asx_RecordedUnderOtherNonCurrentAssets
Namespace Prefix:	asx_
Data Type:	xbrli:monetaryItemType
Balance Type:	credit
Period Type:	instant

X

- Definition

The present value, without deducting any plan assets, of expected future payments required to settle the obligation resulting from employee service in the current and prior periods. [Refer: Plan assets, at fair value]

+ References

Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef
-Name IAS
-Number 19
-IssueDate 2022-03-24
-Paragraph 57
-Subparagraph a
-URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=19&code=ifrs-tx-2022-en-r&anchor=para_57_a&doctype=Standard
-URIDate 2022-03-24

+ Details

Name:	ifrs-full_DefinedBenefitObligationAtPresentValue
Namespace Prefix:	ifrs-full_
Data Type:	xbrli:monetaryItemType
Balance Type:	credit
Period Type:	instant

X

- References

No definition available.

+ Details

Name:	ifrs-full_DisclosureOfNetDefinedBenefitLiabilityAssetAbstract
Namespace Prefix:	ifrs-full_
Data Type:	xbrli:stringItemType
Balance Type:	na
Period Type:	duration

X

- Definition

The amount of deficit or surplus in a defined benefit plan, adjusted for any effect of limiting a net defined benefit asset to the asset ceiling. [Refer: Defined benefit plans [member]]

+ References

Reference 1: http://www.xbrl.org/2003/role/disclosureRef
-Name IAS
-Number 19
-IssueDate 2022-03-24
-Paragraph 140
-Subparagraph a
-URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=19&code=ifrs-tx-2022-en-r&anchor=para_140_a&doctype=Standard
-URIDate 2022-03-24

+ Details

Name:	ifrs-full_LiabilityAssetOfDefinedBenefitPlans
Namespace Prefix:	ifrs-full_
Data Type:	xbrli:monetaryItemType
Balance Type:	credit
Period Type:	instant

X

- Definition

The fair value of defined benefit plan assets. Plan assets comprise assets held by a long-term employee benefit fund and qualifying insurance policies. [Refer: At fair value [member]]

+ References

Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef
-Name IAS
-Number 19
-IssueDate 2022-03-24
-Paragraph 57
-Subparagraph a
-URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=19&code=ifrs-tx-2022-en-r&anchor=para_57_a&doctype=Standard
-URIDate 2022-03-24

+ Details

Name:	ifrs-full_PlanAssetsAtFairValue
Namespace Prefix:	ifrs-full_
Data Type:	xbrli:monetaryItemType
Balance Type:	debit
Period Type:	instant