XML 76 R61.htm IDEA: XBRL DOCUMENT v3.23.1

Other Intangible Assets (Tables)

12 Months Ended

Dec. 31, 2022

Text block [abstract]

Summary of Carrying Amounts of Each Class of Other Intangible Assets

The carrying amounts of each class of other intangible assets were as follows:

		December 31
		2021				2022
		NT$				NT$				US$ (Note 4)
Customer relationships		$	7,990,956			$	6,974,365			$	226,956
Computer software			2,779,723				2,310,815				75,197
Patents and acquired specific technology			13,730,404				11,829,167				384,939
Others			62,624				63,361				2,062
		$	24,563,707			$	21,177,708			$	689,154

For the year ended December 31, 2020

		Customer Relationships				Computer Software				Patents and Acquired Specific Technology				Others				Total
		NT$				NT$				NT$				NT$				NT$
Cost
Balance at January 1, 2020		$	11,000,001			$	4,606,878			$	21,318,696			$	68,300			$	36,993,875
Additions			—				951,439				171				31,045				982,655
Disposals or derecognition			—				(55,413	)			—				(14,594	)			(70,007	)
Disposal of subsidiaries (Note 30)			—				(38,125	)			—				—				(38,125	)
Acquisition through business combinations (Note 29)			885,565				1,567,508				—				114,269				2,567,342
Effect of foreign currency exchange differences			4,717				(65,838	)			312				(19,160	)			(79,969	)
Balance at December 31, 2020		$	11,890,283			$	6,966,449			$	21,319,179			$	179,860			$	40,355,771
Accumulated amortization
Balance at January 1, 2020		$	1,666,668			$	2,677,339			$	3,600,173			$	25,303			$	7,969,483
Amortization expense			1,000,000				729,330				1,998,554				5,493				3,733,377
Disposals or derecognition			—				(47,345	)			—				(5,044	)			(52,389	)
Disposal of subsidiaries (Note 30)			—				(10,688	)			—				—				(10,688	)
Acquisition through business combinations (Note 29)			102,768				843,746				—				79,673				1,026,187
Effect of foreign currency exchange differences			547				(21,806	)			239				(950	)			(21,970	)
Balance at December 31, 2020		$	2,769,983			$	4,170,576			$	5,598,966			$	104,475			$	12,644,000

For the year ended December 31, 2021

		Customer Relationships				Computer Software				Patents and Acquired Specific Technology				Others				Total
		NT$				NT$				NT$				NT$				NT$
Cost
Balance at January 1, 2021		$	11,890,283			$	6,966,449			$	21,319,179			$	179,860			$	40,355,771
Additions			—				1,193,060				2,000				37,959				1,233,019
Disposals or derecognition			(102,637	)			(150,670	)			—				(71,014	)			(324,321	)
Disposal of subsidiaries (Note 30)			—				(789,998	)			(5,401	)			(6,243	)			(801,642	)
Acquisition through business combinations (Note 29)			—				622				—				—				622
Effect of foreign currency exchange differences			(83,041	)			(167,769	)			(537	)			(7,036	)			(258,383	)
Balance at December 31, 2021		$	11,704,605			$	7,051,694			$	21,315,241			$	133,526			$	40,205,066
Accumulated amortization
Balance at January 1, 2021		$	2,769,983			$	4,170,576			$	5,598,966			$	104,475			$	12,644,000
Amortization expense			1,049,759				971,190				1,991,641				41,530				4,054,120
Disposals or derecognition			(102,637	)			(139,907	)			—				(67,741	)			(310,285	)
Disposal of subsidiaries (Note 30)			—				(626,338	)			(5,288	)			(3,067	)			(634,693	)
Acquisition through business combinations (Note 29)			—				222				—				—				222
Effect of foreign currency exchange differences			(3,456	)			(103,772	)			(482	)			(4,295	)			(112,005	)
Balance at December 31, 2021		$	3,713,649			$	4,271,971			$	7,584,837			$	70,902			$	15,641,359

For the year ended December 31, 2022

		Customer Relationships				Computer Software				Patents and Acquired Specific Technology				Others				Total
		NT$				NT$				NT$				NT$				NT$
Cost
Balance at January 1, 2022		$	11,704,605			$	7,051,694			$	21,315,241			$	133,526			$	40,205,066
Additions			—				459,954				500				31,414				491,868
Disposals or derecognition			—				(37,442	)			—				(12,871	)			(50,313	)
Effect of foreign currency exchange differences			31,576				141,903				1,611				4,257				179,347
Balance at December 31, 2022		$	11,736,181			$	7,616,109			$	21,317,352			$	156,326			$	40,825,968
Accumulated amortization and impairment
Balance at January 1, 2022		$	3,713,649			$	4,271,971			$	7,584,837			$	70,902			$	15,641,359
Amortization expense			1,043,852				957,708				1,901,835				27,684				3,931,079
Impairment losses recognized			—				715				—				—				715
Disposals or derecognition			—				(31,456	)			—				(8,553	)			(40,009	)
Effect of foreign currency exchange differences			4,315				106,356				1,513				2,932				115,116
Balance at December 31, 2022		$	4,761,816			$	5,305,294			$	9,488,185			$	92,965			$	19,648,260

		Customer Relationships				Computer Software				Patents and Acquired Specific Technology				Others				Total
		US$ (Note 4)				US$ (Note 4)				US$ (Note 4)				US$ (Note 4)				US$ (Note 4)
Cost
Balance at January 1, 2022		$	380,885			$	229,473			$	693,630			$	4,345			$	1,308,333
Additions			—				14,967				16				1,022				16,005
Disposals or derecognition			—				(1,218	)			—				(419	)			(1,637	)
Effect of foreign currency exchange differences			1,028				4,617				53				139				5,837
Balance at December 31, 2022		$	381,913			$	247,839			$	693,699			$	5,087			$	1,328,538
Accumulated amortization and impairment
Balance at January 1, 2022		$	120,848			$	139,017			$	246,822			$	2,307			$	508,994
Amortization expense			33,968				31,165				61,889				901				127,923
Impairment losses recognized			—				23				—				—				23
Disposals or derecognition			—				(1,024	)			—				(278	)			(1,302	)
Effect of foreign currency exchange differences			141				3,461				49				95				3,746
Balance at December 31, 2022		$	154,957			$	172,642			$	308,760			$	3,025			$	639,384

Summary of Other Intangible Assets Useful Lives

Each class of other intangible assets was amortized on the straight-line basis over the following useful lives:

Customer relationships			11-16 years
Computer software			2-10 years
Patents and acquired specific technology			5-17 years
Others			5-10 years

X

- Definition

Disclosure of intangible assets estimated useful lives explanatory.

+ References

No definition available.

+ Details

Name:	asx_DisclosureOfIntangibleAssetsEstimatedUsefulLivesExplanatory
Namespace Prefix:	asx_
Data Type:	dtr-types:textBlockItemType
Balance Type:	na
Period Type:	duration

X

- Definition

Text block [abstract]

+ References

No definition available.

+ Details

Name:	asx_TextBlockAbstract
Namespace Prefix:	asx_
Data Type:	xbrli:stringItemType
Balance Type:	na
Period Type:	duration

X

- Definition

The disclosure of detailed information about intangible assets. [Refer: Intangible assets other than goodwill]

+ References

Reference 1: http://www.xbrl.org/2003/role/disclosureRef
-Name IAS
-Number 38
-IssueDate 2022-03-24
-Paragraph 118
-URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=38&code=ifrs-tx-2022-en-r&anchor=para_118&doctype=Standard
-URIDate 2022-03-24

+ Details

Name:	ifrs-full_DisclosureOfDetailedInformationAboutIntangibleAssetsExplanatory
Namespace Prefix:	ifrs-full_
Data Type:	dtr-types:textBlockItemType
Balance Type:	na
Period Type:	duration