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Leasing arrangements - leasee - Summary of profit and loss accounts relating to lease contracts (Detail) $ in Thousands | 12 Months Ended
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Dec. 31, 2019 TWD ($)
Items affecting profit or loss |
Interest expense on lease liabilities | $ 14,349
Expense on short-term lease contracts | $ 230,589

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- Definition The amount of the expense relating to short-term leases accounted for applying paragraph 6 of IFRS 16. This expense need not include the expense relating to leases with a lease term of one month or less. Short-term lease is a lease that, at the commencement date, has a lease term of 12 months or less. A lease that contains a purchase option is not a short-term lease. + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IFRS -Number 16 -IssueDate 2019-01-01 -Paragraph 53 -Subparagraph c -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IFRS&num=16&code=ifrs-tx-2019-en-r&anchor=para_53_c&doctype=Standard -URIDate 2019-03-27 + Details
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Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | duration

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- Definition The amount of interest expense on lease liabilities. [Refer: Lease liabilities] + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IFRS -Number 16 -IssueDate 2019-01-01 -Paragraph 53 -Subparagraph b -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IFRS&num=16&code=ifrs-tx-2019-en-r&anchor=para_53_b&doctype=Standard -URIDate 2019-03-27 + Details
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Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | duration

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- References No definition available. + Details
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Namespace Prefix: | imos_
Data Type: | xbrli:stringItemType
Balance Type: | na
Period Type: | duration