XML 116 R93.htm IDEA: XBRL DOCUMENT v3.23.1

Financial Assets at Amortized Cost - Summary of Financial Assets at Amortized Cost (Detail) $ in Thousands, $ in Thousands	12 Months Ended
	Dec. 31, 2022 TWD ($)	Dec. 31, 2021 TWD ($)	Dec. 31, 2020 TWD ($)	Dec. 31, 2022 USD ($)
Financial Instruments At Amortised Cost Category [Line Items]
Time deposits	$ 98,731	$ 29,239		$ 3,213
Restricted bank deposits	37,362	37,539		$ 1,216
Interest income	587	1,187	$ 2,206
Time Deposits
Financial Instruments At Amortised Cost Category [Line Items]
Time deposits	98,731	29,239
Restricted Bank Deposits
Financial Instruments At Amortised Cost Category [Line Items]
Restricted bank deposits	$ 37,362	$ 37,539

X

- Definition

The amount of current financial assets measured at amortised cost. [Refer: Financial assets at amortised cost]

+ References

Reference 1: http://www.xbrl.org/2003/role/disclosureRef
-Name IFRS
-Number 7
-IssueDate 2022-03-24
-Paragraph 8
-Subparagraph f
-URI https://taxonomy.ifrs.org/xifrs-link?type=IFRS&num=7&code=ifrs-tx-2022-en-r&anchor=para_8_f&doctype=Standard
-URIDate 2022-03-24

+ Details

Name:	ifrs-full_CurrentFinancialAssetsAtAmortisedCost
Namespace Prefix:	ifrs-full_
Data Type:	xbrli:monetaryItemType
Balance Type:	debit
Period Type:	instant

X

- Definition

The amount of revenue arising from interest for financial assets that are measured at amortised cost. [Refer: Interest income; Financial assets at amortised cost]

+ References

Reference 1: http://www.xbrl.org/2003/role/disclosureRef
-Name IFRS
-Number 7
-IssueDate 2022-03-24
-Paragraph 20
-Subparagraph b
-URI https://taxonomy.ifrs.org/xifrs-link?type=IFRS&num=7&code=ifrs-tx-2022-en-r&anchor=para_20_b&doctype=Standard
-URIDate 2022-03-24

+ Details

Name:	ifrs-full_InterestIncomeForFinancialAssetsMeasuredAtAmortisedCost
Namespace Prefix:	ifrs-full_
Data Type:	xbrli:monetaryItemType
Balance Type:	credit
Period Type:	duration

X

- Definition

The amount of non-current financial assets measured at amortised cost. [Refer: Financial assets at amortised cost]

+ References

Reference 1: http://www.xbrl.org/2003/role/disclosureRef
-Name IFRS
-Number 7
-IssueDate 2022-03-24
-Paragraph 8
-Subparagraph f
-URI https://taxonomy.ifrs.org/xifrs-link?type=IFRS&num=7&code=ifrs-tx-2022-en-r&anchor=para_8_f&doctype=Standard
-URIDate 2022-03-24

+ Details

Name:	ifrs-full_NoncurrentFinancialAssetsAtAmortisedCost
Namespace Prefix:	ifrs-full_
Data Type:	xbrli:monetaryItemType
Balance Type:	debit
Period Type:	instant

X

- Definition

Financial instruments at amortised cost category.

+ References

No definition available.

+ Details

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

X

- Details

Name:	ifrs-full_CategoriesOfFinancialAssetsAxis=imos_TimeDepositsMember
Namespace Prefix:
Data Type:	na
Balance Type:
Period Type:

X

- Details

Name:	ifrs-full_CategoriesOfFinancialAssetsAxis=imos_RestrictedBankDepositsMember
Namespace Prefix:
Data Type:	na
Balance Type:
Period Type: