XML 69 R53.htm IDEA: XBRL DOCUMENT v3.25.1

Financial Assets at Fair Value Through Other Comprehensive Income - (FVTOCI) (Tables)

12 Months Ended

Dec. 31, 2024

Text block [abstract]

Summary of Financial Assets at Fair Value Through Other Comprehensive Income

		December 31
		2023				2024
		NT$				NT$				US$ (Note 4)
Investments in equity instruments at FVTOCI		$	620,831			$	12,933,733			$	394,441
Investments in debt instruments at FVTOCI			1,042,906				1,025,760				31,283
		$	1,663,737			$	13,959,493			$	425,724

Summary of Investments in Equity Instruments at Fair Value Through Other Comprehensive Income

a. Investments in equity instruments at FVTOCI

		December 31
		2023				2024
		NT$				NT$				US$ (Note 4)
Unquoted ordinary shares		$	607,528			$	12,846,151			$	391,770
Taiwan Innovation Board (TIB) quoted ordinary shares			-				72,774				2,219
Unquoted preferred shares			13,303				14,808				452
		$	620,831			$	12,933,733			$	394,441

Summary of Investments in Debt Instruments at Fair Value Through Other Comprehensive Income

b. Investments in debt instruments at FVTOCI

		December 31
		2023				2024
		NT$				NT$				US$ (Note 4)
Unsecured cumulative subordinate corporate bonds		$	1,042,906			$	1,025,760			$	31,283

X

- Definition

Disclosure of detailed information about financial assets at fair value through other comprehensive income.

+ References

No definition available.

+ Details

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

X

- Definition

Disclosure of fair value of investments in debt instruments designated at fair value through other comprehensive income [text block]

+ References

No definition available.

+ Details

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

X

- References

No definition available.

+ Details

Name:	asx_TextBlock1Abstract
Namespace Prefix:	asx_
Data Type:	xbrli:stringItemType
Balance Type:	na
Period Type:	duration

X

- Definition

The disclosure of the fair value of investments in equity instruments that the entity has designated at fair value through other comprehensive income. [Refer: Investments in equity instruments designated at fair value through other comprehensive income]

+ References

Reference 1: http://www.xbrl.org/2003/role/disclosureRef
-Name IFRS
-Number 7
-IssueDate 2024-01-01
-Paragraph 11A
-Subparagraph c
-URI https://taxonomy.ifrs.org/xifrs-link?type=IFRS&num=7&code=ifrs-tx-2024-en-r&anchor=para_11A_c&doctype=Standard
-URIDate 2024-03-27

+ Details

Name:	ifrs-full_DisclosureOfFairValueOfEachInvestmentInEquityInstrumentsDesignatedAsMeasuredAtFairValueThroughOtherComprehensiveIncomeExplanatory
Namespace Prefix:	ifrs-full_
Data Type:	dtr-2022:textBlockItemType
Balance Type:	na
Period Type:	duration