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Basis of preparation of financial statements and principal accounting policies (Tables)
 12 Months Ended
Dec. 31, 2019
Text block [abstract]  
Summary of Ownership Interests in Subsidiaries Subsidiaries included in the consolidated financial statements:
 
            
Percentage of

Ownership (%)
 
            
December 31,
 
Name of investor
  
Name of investee
  
Main businesses
  
Location
  
2018
   
2019
 
The Company
  ChipMOS U.S.A., Inc. (“ChipMOS USA”)  Research, development and marketing of semiconductors, circuits, and electronic related products  San Jose, USA   100    100 
The Company
  ChipMOS BVI  Holding company  British Virgin Islands   100    100 
Estimated Useful Life for Depreciation of Individual Assets
Buildings  5 to 51 years
Machinery and equipment  2 to 8 years
Tools  2 to 4 years
Others  2 to 6 years
Information About Differences Between Operating Lease Commitments And Lease Liabilities The reconciliation between operating lease commitments for the remaining lease payments under IAS 17 and lease liabilities recognized as of January 1, 2019, measured at the present value of the remaining lease payments, discounted using the lessee’s incremental borrowing rate is as follows:
 
   NT$000 
Operating lease commitments disclosed by applying IAS 17 as of December 31, 2018
   320,214 
Add: Lease payable recognized under finance lease by applying IAS 17 as of December 31, 2018
   17,792 
Less: Short-term leases
   (28,121) 
Add: Adjustments as a result of a different treatment of extension and termination options
   874,298 
  
 
 
 
Total lease contracts amount recognized as lease liabilities by applying IFRS 16 on January 1, 2019
   1,184,183 
  
 
 
 
Incremental borrowing interest rate at the date of initial application
   1.7895%~3.9474% 
  
 
 
 
Lease liabilities recognized as of January 1, 2019 by applying IFRS 16
   884,275