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Effects on Initial Application of IFRS 9 and Information for the Year Ended December 31, 2017 in Conformity With IAS 39 - Movements in Allowance for Impairment of Accounts and Other Receivables (Detail) $ in Thousands | 12 Months Ended
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Dec. 31, 2017 TWD ($)
Other receivables [member] |
Disclosure of financial assets [Line Items] |
Beginning balance | $ 0
Ending balance | 0
Accounts receivable [member] |
Disclosure of financial assets [Line Items] |
Beginning balance | 87
Reversal of allowance for impairment losses | $ (87)

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- Definition The amount of an allowance account used to record impairments to financial assets due to credit losses. [Refer: Financial assets] + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Note Expiry date 2021-01-01 -Name IFRS -Number 7 -IssueDate 2019-01-01 -Paragraph 16 -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IFRS&num=7&code=ifrs-tx-2017-en-b&anchor=para_16&doctype=Standard&book=b -URIDate 2019-03-27 + Details
Name: | ifrs-full_AllowanceAccountForCreditLossesOfFinancialAssets
Namespace Prefix: | ifrs-full_
Data Type: | xbrli:monetaryItemType
Balance Type: | credit
Period Type: | instant

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

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- Definition The decrease in an allowance account for credit losses of financial assets resulting from the reversal of impairment. [Refer: Allowance account for credit losses of financial assets] + References Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef -Note Expiry date 2021-01-01 -Name IFRS -Number 7 -IssueDate 2019-01-01 -Paragraph 16 -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IFRS&num=7&code=ifrs-tx-2017-en-b&anchor=para_16&doctype=Standard&book=b -URIDate 2019-03-27 + Details
Name: | ifrs-full_ReversalAllowanceAccountForCreditLossesOfFinancialAssets
Namespace Prefix: | ifrs-full_
Data Type: | xbrli:monetaryItemType
Balance Type: | na
Period Type: | duration

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- Definition Allowance for impairment of other receivables current. + References No definition available. + Details
Name: | imos_AllowanceForImpairmentOfOtherReceivablesCurrent
Namespace Prefix: | imos_
Data Type: | xbrli:monetaryItemType
Balance Type: | credit
Period Type: | instant

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

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- Details
Name: | ifrs-full_ClassesOfFinancialAssetsAxis=imos_AccountsReceivable1Member
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |