XML 82 R59.htm IDEA: XBRL DOCUMENT v3.21.1

Inventories (Tables)

12 Months Ended

Dec. 31, 2020

Text block [abstract]

Summary of Inventories

December 31, 2019

Cost

Allowance for impairment losses

Carrying amount

NT$000

NT$000

NT$000

Raw materials

1,831,140

(63,498

)

1,767,642

December 31, 2020

Cost

Allowance for impairment losses

Carrying amount

NT$000

NT$000

NT$000

Raw materials

2,181,890

(79,815

)

2,102,075

Cost of Inventories Recognized as an Expense

The cost of inventories recognized as an expense for the year:

		Year ended December 31,
		2018				2019				2020
		NT$000				NT$000				NT$000
Cost of revenue			15,057,605				16,372,032				17,957,568
Loss on abandonment			5,497				12,369				5,323
Allowance for (reversal of ) inventory valuation and obsolescence loss			(13,070	)			27,341				16,317
			15,050,032				16,411,742				17,979,208

X

- Definition

The disclosure of the cost of sales. [Refer: Cost of sales]

+ References

Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef
-Name IAS
-Number 1
-IssueDate 2020-01-01
-Paragraph 10
-Subparagraph e
-URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&num=1&code=ifrs-tx-2020-en-r&anchor=para_10_e&doctype=Standard
-URIDate 2020-01-01

+ Details

Name:	ifrs-full_DisclosureOfCostOfSalesExplanatory
Namespace Prefix:	ifrs-full_
Data Type:	nonnum:textBlockItemType
Balance Type:	na
Period Type:	duration

X

- Definition

The disclosure of detailed information about inventories.

+ References

No definition available.

+ Details

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

X

- Definition

Text block [abstract]

+ References

No definition available.

+ Details

Name:	imos_TextBlockAbstract
Namespace Prefix:	imos_
Data Type:	xbrli:stringItemType
Balance Type:	na
Period Type:	duration