v3.24.1

Profit Before Income Tax (Tables)

12 Months Ended

Dec. 31, 2023

Text block [abstract]

Summary of Other Operating Income and Expenses, Net

a. Other operating income and expenses, net

		For the Year Ended December 31
		2021				2022				2023
		NT$				NT$				NT$				US$ (Note 4)
Rental income		$	175,373			$	656,745			$	692,010			$	22,600
Gain on disposal of property, plant and equipment			71,770				113,356				161,761				5,283
Royalty income			135,400				638,867				674,859				22,040
Impairment loss on non-financial assets (Notes 15 and 19)			(126,766	)			(327,569	)			(146,570	)			(4,787	)
Others			934,052				(67,071	)			(60,290	)			(1,969	)
		$	1,189,829			$	1,014,328			$	1,321,770			$	43,167

Summary of Other Income

b. Other income

		For the Year Ended December 31
		2021				2022				2023
		NT$				NT$				NT$				US$ (Note 4)
Interest income
Bank deposits		$	529,132			$	646,407			$	1,510,422			$	49,328
Contracts with customers			13,197				8,340				2,985				97
Government subsidies			767,918				797,612				940,127				30,703
Dividends income			289,852				278,381				256,160				8,366
		$	1,600,099			$	1,730,740			$	2,709,694			$	88,494

Summary of Other Gains, net

c. Other gains and losses

		For the Year Ended December 31
		2021				2022				2023
		NT$				NT$				NT$				US$ (Note 4)
Net gain on financial assets mandatorily at FVTPL		$	1,199,065			$	10,244,928			$	6,155,995			$	201,045
Net loss arising on financial instruments held for trading			(2,689,070	)			(6,137,183	)			(4,295,484	)			(140,284	)
Gain on disposal of subsidiaries (Note 30)			17,340,418				—				529,721				17,300
Foreign exchange gains (losses), net			1,395,054				(2,459,474	)			998,111				32,597
Gain recognized in bargain purchase transaction (Note 29)			33,114				—				—				—
Impairment loss on investments accounted for using the equity method (Note 14)			—				(61,206	)			—				—
Gain (loss) on disposal of investments accounted for using the equity method			(67,482	)			80,317				55,795				1,822
		$	17,211,099			$	1,667,382			$	3,444,138			$	112,480

Summary of Finance Costs

d. Finance costs

		For the Year Ended December 31
		2021				2022				2023
		NT$				NT$				NT$				US$ (Note 4)
Interest on lease liabilities		$	105,159			$	134,871			$	148,916			$	4,864
Interest on borrowings and bonds payable			2,790,368				3,912,526				6,197,706				202,407
Total interest expense for financial liabilities measured at amortized cost			2,895,527				4,047,397				6,346,622				207,271
Less: Amounts included in the cost of qualifying assets
Inventories related to real estate business			(71,011	)			—				—				—
Property, plant and equipment			(25,581	)			(58,263	)			(107,712	)			(3,518	)
			2,798,935				3,989,134				6,238,910				203,753
Other finance costs			32,372				20,648				33,176				1,083
		$	2,831,307			$	4,009,782			$	6,272,086			$	204,836

Summary of Capitalized Borrowing Costs

Information relating to the capitalized borrowing costs was as follows:

		For the Year Ended December 31
		2021				2022				2023
Annual interest capitalization rates
Inventories related to real estate business (%)			4.20-4.35				—				—
Property, plant and equipment (%)			0.48-1.08				0.59-4.22				1.46-6.82

Summary of Depreciation and Amortization

e. Depreciation and amortization

		For the Year Ended December 31
		2021				2022				2023
		NT$				NT$				NT$				US$ (Note 4)
Property, plant and equipment		$	48,604,160			$	48,945,756			$	51,799,481			$	1,691,688
Right-of-use assets			1,114,950				1,468,040				1,304,020				42,587
Investment properties			751,047				1,107,014				1,091,879				35,659
Other intangible assets			4,054,120				3,931,079				3,906,483				127,579
Total		$	54,524,277			$	55,451,889			$	58,101,863			$	1,897,513
Summary of depreciation by function
Operating costs		$	46,880,267			$	47,894,701			$	49,701,740			$	1,623,179
Operating expenses			3,589,890				3,626,109				4,493,640				146,755
		$	50,470,157			$	51,520,810			$	54,195,380			$	1,769,934
Summary of amortization by function
Operating costs		$	2,443,870			$	2,465,837			$	2,433,492			$	79,474
Operating expenses			1,610,250				1,465,242				1,472,991				48,105
		$	4,054,120			$	3,931,079			$	3,906,483			$	127,579

Summary of Operating Expenses Directly Related to Investment Properties

f. Operating expenses directly related to investment properties

		For the Year Ended December 31
		2021				2022				2023
		NT$				NT$				NT$				US$ (Note 4)
Direct operating expenses of investment properties that generated rental income		$	1,422,463			$	1,616,197			$	1,593,819			$	52,052

Summary of Employee Benefits Expense

g. Employee benefits expense

		For the Year Ended December 31
		2021				2022				2023
		NT$				NT$				NT$				US$ (Note 4)
Post-employment benefits
Defined contribution plans		$	3,489,642			$	3,590,439			$	3,671,057			$	119,891
Defined benefit plans			214,599				188,141				209,978				6,857
			3,704,241				3,778,580				3,881,035				126,748
Equity-settled share-based payments			699,211				989,843				742,890				24,262
Other employee benefits			90,412,118				98,404,937				86,893,030				2,837,787
		$	94,815,570			$	103,173,360			$	91,516,955			$	2,988,797
Summary of employee benefits expense by function
Operating costs		$	61,555,563			$	65,063,705			$	58,390,785			$	1,906,949
Operating expenses			33,260,007				38,109,655				33,126,170				1,081,848
		$	94,815,570			$	103,173,360			$	91,516,955			$	2,988,797

Summary of Employees' Compensation and Remuneration to Directors

h. Employees’ compensation and the remuneration to directors

The Articles stipulates to distribute employees’ compensation and remuneration to directors at the rates of 0.01%-1.00% and no higher than 0.75%, respectively, of net profit before income tax, employees’ compensation and remuneration to directors.

		For the Year Ended December 31
		2022						2023
		Accrual Rate (%)		Accrual Amount				Accrual Rate (%)		Accrual Amount
				NT$						NT$				US$ (Note 4)
Employees’ compensation		0.25		$	155,398			0.25		$	79,385			$	2,593
Remuneration to directors		0.40			248,637			0.40			127,016				4,148

Summary of Appropriations of Employees' Compensation (Settled by Cash) and Remuneration to Directors

In March 2022 and March 2023, the board of directors resolved the appropriations of employees’ compensation and remuneration to directors in cash for 2021 and 2022, respectively. The differences between the resolved amounts and the accrued amounts reflected in the annual consolidated financial statements for the years ended December 31, 2021 and 2022 were deemed changes in estimates. The differences were NT$1,030 thousand and NT$1,572 thousand (US$51 thousand) and were adjusted in net profit for each of the years ended December 31, 2022 and 2023, respectively.

		For Year 2021								For Year 2022
		Employees’ compensation				Remuneration to directors				Employees’ compensation				Remuneration to directors
		NT$				NT$				NT$				NT$
Resolved by the board of directors		$	122,000			$	194,000			$	155,463			$	247,000
Recognized in the consolidated financial statements		$	121,935			$	195,095			$	155,398			$	248,637

X

- Definition

Disclosure of appropriations of employee compensation and directors and supervisors remuneration.

+ References

No definition available.

+ Details

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

X

- Definition

Disclosure of employee compensation and directors and supervisors remuneration.

+ References

No definition available.

+ Details

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

X

- Definition

Disclosure of operating expenses directly related to investment properties.

+ References

No definition available.

+ Details

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

X

- Definition

The disclosure of other gain and loss.

+ References

No definition available.

+ Details

Name:	asx_DisclosureOfOtherGainAndLossExplanatory
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 entire disclosure for borrowing costs.

+ References

Reference 1: http://www.xbrl.org/2003/role/disclosureRef
-Name IAS
-Number 23
-IssueDate 2023-01-01
-Section Disclosure
-URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=23&code=ifrs-tx-2023-en-r&doctype=Standard&dita_xref=IAS23_g26-26_TI
-URIDate 2023-03-23

+ Details

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

X

- Definition

The disclosure of depreciation and amortisation expense. [Refer: Depreciation and amortisation expense]

+ References

Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef
-Name IAS
-Number 1
-IssueDate 2023-01-01
-Paragraph 10
-Subparagraph e
-URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=1&code=ifrs-tx-2023-en-r&anchor=para_10_e&doctype=Standard
-URIDate 2023-03-23

+ Details

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

X

- Definition

The entire disclosure for employee benefits.

+ References

Reference 1: http://www.xbrl.org/2003/role/disclosureRef
-Name IAS
-Number 19
-IssueDate 2023-01-01
-Section Scope
-URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=19&code=ifrs-tx-2023-en-r&doctype=Standard&dita_xref=IAS19_g2-7_TI
-URIDate 2023-03-23

+ Details

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

X

- Definition

The disclosure of finance cost. [Refer: Finance costs]

+ References

Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef
-Name IAS
-Number 1
-IssueDate 2023-01-01
-Paragraph 10
-Subparagraph e
-URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=1&code=ifrs-tx-2023-en-r&anchor=para_10_e&doctype=Standard
-URIDate 2023-03-23

+ Details

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

X

- Definition

The disclosure of finance income. [Refer: Finance income]

+ References

Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef
-Name IAS
-Number 1
-IssueDate 2023-01-01
-Paragraph 10
-Subparagraph e
-URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=1&code=ifrs-tx-2023-en-r&anchor=para_10_e&doctype=Standard
-URIDate 2023-03-23

+ Details

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

X

- Definition

The disclosure of other operating income or expense. [Refer: Other operating income (expense)]

+ References

Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef
-Name IAS
-Number 1
-IssueDate 2023-01-01
-Paragraph 10
-Subparagraph e
-URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=1&code=ifrs-tx-2023-en-r&anchor=para_10_e&doctype=Standard
-URIDate 2023-03-23

+ Details

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