XML 93 R72.htm IDEA: XBRL DOCUMENT v3.22.1

Revenue (Tables)

12 Months Ended

Dec. 31, 2021

Text block [abstract]

Summary of Revenue from Contracts with Customers

		Year ended December 31,
		2019				2020				2021
		NT$000				NT$000				NT$000
Revenue from contracts with customers			20,337,881				23,011,381				27,400,035

Summary of Contract Assets and Liabilities

The Group has recognized the following contract assets and liabilities in relation to revenue from contracts with customers:

		January 1, 2020				December 31, 2020				December 31, 2021
		NT$000				NT$000				NT$000
Contract assets			377,869				389,016				400,255
Contract liabilities (Advance payments)			1,231				—				—

X

- Definition

The entire disclosure for revenue from contracts with customers.

+ References

Reference 1: http://www.xbrl.org/2003/role/disclosureRef
-Name IFRS
-Number 15
-IssueDate 2021-01-01
-Section Presentation
-URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IFRS&num=15&code=ifrs-tx-2021-en-r&doctype=Standard&dita_xref=IFRS15_g105-109_TI
-URIDate 2021-03-24

Reference 2: http://www.xbrl.org/2003/role/disclosureRef
-Name IFRS
-Number 15
-IssueDate 2021-01-01
-Section Disclosure
-URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IFRS&num=15&code=ifrs-tx-2021-en-r&doctype=Standard&dita_xref=IFRS15_g110-129_TI
-URIDate 2021-03-24

+ Details

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

X

- Definition

Disclosure​ of contract assets and liabilities in relation to revenue explanatory.

+ References

No definition available.

+ Details

Name:	imos_DisclosureOfContractAssetsAndLiabilitiesInRelationToRevenueExplanatoryTableTextBlock
Namespace Prefix:	imos_
Data Type:	dtr-types: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