XML 222 R206.htm IDEA: XBRL DOCUMENT
v3.25.1

Financial Instruments - Summary of Financial Assets Measured at Level 3 Fair Value (Detail) $ in Thousands, $ in Thousands | 12 Months Ended
--- | ---
Dec. 31, 2024 TWD ($) | Dec. 31, 2024 USD ($) | Dec. 31, 2023 TWD ($) | Dec. 31, 2022 TWD ($)
Disclosure of fair value measurement of assets [line items] |  |  |  |
Beginning Balance | $ 667,392,735 |  |  |
Net increase (decrease) in trade receivables | (14,331,791) | $ (437,078) | $ 15,868,810 | $ 754,156
Ending Balance | 741,060,069 | 22,600,186 | 667,392,735 |
Available-for-sale [member] | Level 3 of fair value hierarchy [member] |  |  |  |
Disclosure of fair value measurement of assets [line items] |  |  |  |
Beginning Balance | 9,906,607 | 302,123 | 9,565,566 | 10,311,050
Recognized in profit or loss | (343,820) | (10,486) | (83,352) | 100,739
Recognized in other comprehensive income (Included in unrealized losses on financial assets at FVTOCI) | (26,543) | (810) | 199,107 | (383,608)
Recognized in other comprehensive income (Effects of foreign currency exchange) | 476,406 | 14,529 | 6,658 | 200,973
Net increase (decrease) in trade receivables | 2,062,310 | 62,894 | 6,012,850 | 3,655,963
Trade receivables factored | (1,167,287) | (35,599) | (5,778,078) | (4,345,711)
Transfers to Level 1 | (53,360) | (1,627) |  |
Purchases | 12,691,798 | 387,063 | 883,774 | 372,341
Disposals | (324,813) | (9,905) | (870,346) | (346,181)
Ending Balance | 23,221,298 | 708,182 | 9,906,607 | 9,565,566
Available-for-sale [member] | Level 3 of fair value hierarchy [member] | Disposal of subsidiaries [member] |  |  |  |
Disclosure of fair value measurement of assets [line items] |  |  |  |
Disposals |  |  | (29,572) |
Available-for-sale [member] | Level 3 of fair value hierarchy [member] | FVTPL equity instrument [member] |  |  |  |
Disclosure of fair value measurement of assets [line items] |  |  |  |
Beginning Balance | 2,543,975 | 77,584 | 2,666,264 | 2,300,899
Recognized in profit or loss | (352,120) | (10,739) | (83,239) | 100,134
Recognized in other comprehensive income (Effects of foreign currency exchange) | 137,556 | 4,195 | 5,053 | 195,415
Purchases | 177,813 | 5,423 | 637,767 | 338,016
Disposals | (140,358) | (4,280) | (681,870) | (268,200)
Ending Balance | 2,366,866 | 72,183 | 2,543,975 | 2,666,264
Available-for-sale [member] | Level 3 of fair value hierarchy [member] | FVTPL debt instrument [member] |  |  |  |
Disclosure of fair value measurement of assets [line items] |  |  |  |
Recognized in profit or loss |  |  |  | 605
Net increase (decrease) in trade receivables | 1,167,287 | 35,599 | 5,778,078 | 4,330,075
Trade receivables factored | (1,167,287) | (35,599) | (5,778,078) | (4,330,075)
Purchases |  |  |  | 14,325
Disposals |  |  |  | (14,930)
Available-for-sale [member] | Level 3 of fair value hierarchy [member] | FVTPL hybrid instruments [member] |  |  |  |
Disclosure of fair value measurement of assets [line items] |  |  |  |
Beginning Balance | 61,410 | 1,873 |  |
Recognized in profit or loss | 8,300 | 253 | (113) |
Recognized in other comprehensive income (Effects of foreign currency exchange) | 2,270 | 69 |  |
Purchases | 363,225 | 11,077 | 61,523 |
Ending Balance | 435,205 | 13,272 | 61,410 |
Available-for-sale [member] | Level 3 of fair value hierarchy [member] | FVOCI equity instruments [member] |  |  |  |
Disclosure of fair value measurement of assets [line items] |  |  |  |
Beginning Balance | 620,831 | 18,933 | 436,876 | 841,231
Recognized in other comprehensive income (Included in unrealized losses on financial assets at FVTOCI) | (9,397) | (287) | 215,914 | (366,862)
Recognized in other comprehensive income (Effects of foreign currency exchange) | 336,580 | 10,265 | 1,605 | 5,558
Transfers to Level 1 | (53,360) | (1,627) |  |
Purchases | 12,150,760 | 370,563 | 184,484 | 20,000
Disposals | (184,455) | (5,625) | (188,476) | (63,051)
Ending Balance | 12,860,959 | 392,222 | 620,831 | 436,876
Available-for-sale [member] | Level 3 of fair value hierarchy [member] | FVOCI equity instruments [member] | Disposal of subsidiaries [member] |  |  |  |
Disclosure of fair value measurement of assets [line items] |  |  |  |
Disposals |  |  | (29,572) |
Available-for-sale [member] | Level 3 of fair value hierarchy [member] | FVOCI debt instruments [member] |  |  |  |
Disclosure of fair value measurement of assets [line items] |  |  |  |
Beginning Balance | 6,680,391 | 203,733 | 6,462,426 | 7,168,920
Recognized in other comprehensive income (Included in unrealized losses on financial assets at FVTOCI) | (17,146) | (523) | (16,807) | (16,746)
Net increase (decrease) in trade receivables | 895,023 | 27,295 | 234,772 | (674,112)
Trade receivables factored |  |  |  | (15,636)
Ending Balance | $ 7,558,268 | $ 230,505 | $ 6,680,391 | $ 6,462,426

X
- Definition Trade Receivable Factoring Fairvalue through Profit or loss + References No definition available. + Details
Name: | asx_GainLossRecognisedInTradeReceivablesFactoring
Namespace Prefix: | asx_
Data Type: | xbrli:monetaryItemType
Balance Type: | credit
Period Type: | duration

X
- Definition Transfers into level 1 of fair value hierarchy assets. + References No definition available. + Details
Name: | asx_TransfersIntoLevel1OfFairValueHierarchyAssets
Namespace Prefix: | asx_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | duration

X
- Definition Adjustments for decrease (increase) in trade accounts receivable to reconcile profit (loss) to net cash flow from (used in) operating activities. [Refer: Profit (loss)] + References Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef -Name IAS -Number 7 -IssueDate 2024-01-01 -Paragraph 20 -Subparagraph a -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=7&code=ifrs-tx-2024-en-r&anchor=para_20_a&doctype=Standard -URIDate 2024-03-27 + Details
Name: | ifrs-full_AdjustmentsForDecreaseIncreaseInTradeAccountReceivable
Namespace Prefix: | ifrs-full_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | duration

X
- Definition The amount of a present economic resource controlled by the entity as a result of past events. Economic resource is a right that has the potential to produce economic benefits. + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IFRS -Number 13 -IssueDate 2024-01-01 -Paragraph 93 -Subparagraph a -URI https://taxonomy.ifrs.org/xifrs-link?type=IFRS&num=13&code=ifrs-tx-2024-en-r&anchor=para_93_a&doctype=Standard -URIDate 2024-03-27 Reference 2: http://www.xbrl.org/2003/role/disclosureRef -Name IFRS -Number 8 -IssueDate 2024-01-01 -Paragraph 28 -Subparagraph c -URI https://taxonomy.ifrs.org/xifrs-link?type=IFRS&num=8&code=ifrs-tx-2024-en-r&anchor=para_28_c&doctype=Standard -URIDate 2024-03-27 Reference 3: http://www.xbrl.org/2003/role/disclosureRef -Name IFRS -Number 13 -IssueDate 2024-01-01 -Paragraph 93 -Subparagraph e -URI https://taxonomy.ifrs.org/xifrs-link?type=IFRS&num=13&code=ifrs-tx-2024-en-r&anchor=para_93_e&doctype=Standard -URIDate 2024-03-27 Reference 4: http://www.xbrl.org/2003/role/disclosureRef -Name IFRS -Number 8 -IssueDate 2024-01-01 -Paragraph 23 -URI https://taxonomy.ifrs.org/xifrs-link?type=IFRS&num=8&code=ifrs-tx-2024-en-r&anchor=para_23&doctype=Standard -URIDate 2024-03-27 Reference 5: http://www.xbrl.org/2003/role/disclosureRef -Name IFRS -Number 13 -IssueDate 2024-01-01 -Paragraph 93 -Subparagraph b -URI https://taxonomy.ifrs.org/xifrs-link?type=IFRS&num=13&code=ifrs-tx-2024-en-r&anchor=para_93_b&doctype=Standard -URIDate 2024-03-27 Reference 6: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 1 -IssueDate 2024-01-01 -Paragraph 55 -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=1&code=ifrs-tx-2024-en-r&anchor=para_55&doctype=Standard -URIDate 2024-03-27 + Details
Name: | ifrs-full_Assets
Namespace Prefix: | ifrs-full_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | instant

X
- Definition Line items represent concepts included in a table. These concepts are used to disclose reportable information associated with members defined in one or many axes of the table. + References No definition available. + Details
Name: | ifrs-full_DisclosureOfFairValueMeasurementOfAssetsLineItems
Namespace Prefix: | ifrs-full_
Data Type: | xbrli:stringItemType
Balance Type: | na
Period Type: | duration

X
- Definition The gains (losses) including exchange differences recognised in other comprehensive income on the fair value measurement of assets. [Refer: At fair value [member]; Other comprehensive income] + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IFRS -Number 13 -IssueDate 2024-01-01 -Paragraph 93 -Subparagraph e -Clause ii -URI https://taxonomy.ifrs.org/xifrs-link?type=IFRS&num=13&code=ifrs-tx-2024-en-r&anchor=para_93_e_ii&doctype=Standard -URIDate 2024-03-27 + Details
Name: | ifrs-full_GainsLossesRecognisedInOtherComprehensiveIncomeFairValueMeasurementAssets
Namespace Prefix: | ifrs-full_
Data Type: | xbrli:monetaryItemType
Balance Type: | na
Period Type: | duration

X
- Definition The gains (losses) on exchange differences, recognised in other comprehensive income, on the fair value measurement of assets. [Refer: At fair value [member]; Other comprehensive income] + References Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef -Name IFRS -Number 13 -IssueDate 2024-01-01 -Paragraph 93 -Subparagraph e -Clause ii -URI https://taxonomy.ifrs.org/xifrs-link?type=IFRS&num=13&code=ifrs-tx-2024-en-r&anchor=para_93_e_ii&doctype=Standard -URIDate 2024-03-27 + Details
Name: | ifrs-full_GainsLossesRecognisedInOtherComprehensiveIncomeOnExchangeDifferencesFairValueMeasurementAssets
Namespace Prefix: | ifrs-full_
Data Type: | xbrli:monetaryItemType
Balance Type: | na
Period Type: | duration

X
- Definition The gains (losses) including exchange differences recognised in profit or loss on the fair value measurement of assets. [Refer: At fair value [member]] + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IFRS -Number 13 -IssueDate 2024-01-01 -Paragraph 93 -Subparagraph e -Clause i -URI https://taxonomy.ifrs.org/xifrs-link?type=IFRS&num=13&code=ifrs-tx-2024-en-r&anchor=para_93_e_i&doctype=Standard -URIDate 2024-03-27 + Details
Name: | ifrs-full_GainsLossesRecognisedInProfitOrLossFairValueMeasurementAssets
Namespace Prefix: | ifrs-full_
Data Type: | xbrli:monetaryItemType
Balance Type: | na
Period Type: | duration

X
- Definition The increase in the fair value measurement of assets resulting from purchases of those assets. [Refer: At fair value [member]] + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IFRS -Number 13 -IssueDate 2024-01-01 -Paragraph 93 -Subparagraph e -Clause iii -URI https://taxonomy.ifrs.org/xifrs-link?type=IFRS&num=13&code=ifrs-tx-2024-en-r&anchor=para_93_e_iii&doctype=Standard -URIDate 2024-03-27 + Details
Name: | ifrs-full_PurchasesFairValueMeasurementAssets
Namespace Prefix: | ifrs-full_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | duration

X
- Definition The decrease in the fair value measurement of assets resulting from sales. [Refer: At fair value [member]] + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IFRS -Number 13 -IssueDate 2024-01-01 -Paragraph 93 -Subparagraph e -Clause iii -URI https://taxonomy.ifrs.org/xifrs-link?type=IFRS&num=13&code=ifrs-tx-2024-en-r&anchor=para_93_e_iii&doctype=Standard -URIDate 2024-03-27 + Details
Name: | ifrs-full_SalesFairValueMeasurementAssets
Namespace Prefix: | ifrs-full_
Data Type: | xbrli:monetaryItemType
Balance Type: | credit
Period Type: | duration

X
- Details
Name: | ifrs-full_CategoriesOfFinancialAssetsAxis=ifrs-full_FinancialAssetsAvailableforsaleCategoryMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | ifrs-full_LevelsOfFairValueHierarchyAxis=ifrs-full_Level3OfFairValueHierarchyMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | ifrs-full_CategoriesOfRelatedPartiesAxis=ifrs-full_SubsidiariesMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | ifrs-full_ClassesOfFinancialAssetsAxis=asx_FvtplEquityInstrumentMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | ifrs-full_ClassesOfFinancialAssetsAxis=asx_FvtplDebtInstrumentMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | ifrs-full_ClassesOfFinancialAssetsAxis=asx_FvtplHybridInstrumentsMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | ifrs-full_ClassesOfFinancialAssetsAxis=asx_EquityInstrumentsFairValueOtherComprehensiveIncomeMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | ifrs-full_ClassesOfFinancialAssetsAxis=asx_FVOCIDebtInstrumentsMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |