XML 112 R126.htm IDEA: XBRL DOCUMENT
v3.20.1

Accounts and notes receivable - Aging of Accounts Receivable which are Past Due but not Impaired (Detail) $ in Thousands, $ in Thousands | Dec. 31, 2019 TWD ($) | Dec. 31, 2019 USD ($) | Dec. 31, 2018 TWD ($) | Jan. 01, 2018 TWD ($)
--- | --- | --- | --- | ---
Disclosure of financial assets [Line Items] |  |  |  |
Accounts and notes receivable | $ 4,453,669 | $ 148,902 | $ 4,747,288 |
Accounts and notes receivable [member] |  |  |  |
Disclosure of financial assets [Line Items] |  |  |  |
Accounts and notes receivable | 4,454,255 |  | 4,747,834 | $ 4,013,705
Accounts and notes receivable [member] | Current [member] |  |  |  |
Disclosure of financial assets [Line Items] |  |  |  |
Accounts and notes receivable | 4,440,846 |  | 4,596,895 |
Accounts and notes receivable [member] | Within 1 month [member] |  |  |  |
Disclosure of financial assets [Line Items] |  |  |  |
Accounts and notes receivable | 13,733 |  | 18,807 |
Accounts and notes receivable [member] | 1 - 2 months [member] |  |  |  |
Disclosure of financial assets [Line Items] |  |  |  |
Accounts and notes receivable | $ 441 |  | 131,787 |
Accounts and notes receivable [member] | 2 - 3 months [member] |  |  |  |
Disclosure of financial assets [Line Items] |  |  |  |
Accounts and notes receivable |  |  | 1,436 |
Accounts and notes receivable [member] | 3 - 4 months [member] |  |  |  |
Disclosure of financial assets [Line Items] |  |  |  |
Accounts and notes receivable |  |  | 180 |
Accounts and notes receivable [member] | Over 4 months [member] |  |  |  |
Disclosure of financial assets [Line Items] |  |  |  |
Accounts and notes receivable |  |  | $ 324 |

X
- Definition The amount of current trade receivables. [Refer: Trade receivables] + References Reference 1: http://www.xbrl.org/2003/role/exampleRef -Name IAS -Number 1 -IssueDate 2019-01-01 -Paragraph 78 -Subparagraph b -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&num=1&code=ifrs-tx-2019-en-r&anchor=para_78_b&doctype=Standard -URIDate 2019-03-27 Reference 2: http://www.xbrl.org/2003/role/exampleRef -Name IAS -Number 1 -IssueDate 2019-01-01 -Paragraph 68 -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&num=1&code=ifrs-tx-2019-en-r&anchor=para_68&doctype=Standard -URIDate 2019-03-27 + Details
Name: | ifrs-full_CurrentTradeReceivables
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 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

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

X
- Details
Name: | ifrs-full_PastDueStatusAxis=ifrs-full_CurrentMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | ifrs-full_PastDueStatusAxis=ifrs-full_NotLaterThanOneMonthMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | ifrs-full_PastDueStatusAxis=ifrs-full_LaterThanOneMonthAndNotLaterThanTwoMonthsMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | ifrs-full_PastDueStatusAxis=ifrs-full_LaterThanTwoMonthsAndNotLaterThanThreeMonthsMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | ifrs-full_PastDueStatusAxis=ifrs-full_LaterThanThreeMonthsAndNotLaterThanFourMonthsMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | ifrs-full_PastDueStatusAxis=ifrs-full_LaterThanFourMonthsMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |