XML 84 R60.htm IDEA: XBRL DOCUMENT v3.20.1

Leasing arrangements - leasee (Tables)

12 Months Ended

Dec. 31, 2019

Presentation of leases for lessee [abstract]

Summary of carrying amount of right-of-use assets and the depreciation expenses

		December 31, 2019				2019
		Carrying amount				Depreciation expenses
		NT$000				NT$000
Land			669,967				(22,657	)
Buildings			15,043				(7,113	)
Machinery and equipment			—				(4,520	)
Others			2,058				(1,809	)
			687,068				(36,099	)

Summary of profit and loss accounts relating to lease contracts

		2019
		NT$000
Items affecting profit or loss
Interest expense on lease liabilities			14,349
Expense on short-term lease contracts			230,589

X

- References

No definition available.

+ Details

Name:	ifrs-full_PresentationOfLeasesForLesseeAbstract
Namespace Prefix:	ifrs-full_
Data Type:	xbrli:stringItemType
Balance Type:	na
Period Type:	duration

X

- Definition

Disclosure of carrying amount of right-of-use assets and the depreciation expenses.

+ References

No definition available.

+ Details

Name:	imos_DisclosureOfCarryingAmountOfRightOfUseAssetsAndTheDepreciationExpensesExplanatory
Namespace Prefix:	imos_
Data Type:	nonnum:textBlockItemType
Balance Type:	na
Period Type:	duration

X

- Definition

Disclosure Of Detailed Information About Profit And Loss Accounts Relating To Leases.

+ References

No definition available.

+ Details

Name:	imos_DisclosureOfDetailedInformationAboutProfitAndLossAccountsRelatingToLeasesExplanatory
Namespace Prefix:	imos_
Data Type:	nonnum:textBlockItemType
Balance Type:	na
Period Type:	duration