XML 197 R186.htm IDEA: XBRL DOCUMENT v3.20.1

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
	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)

X

- 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

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

- 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

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Namespace Prefix:	ifrs-full_
Data Type:	xbrli:monetaryItemType
Balance Type:	na
Period Type:	duration

X

- 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

X

- Details

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

X

- Details

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