XML 114 R93.htm IDEA: XBRL DOCUMENT
v3.24.1.u1

Accounts receivable - Summary of Accounts and notes receivable (Detail) $ in Thousands, $ in Thousands | Dec. 31, 2023 TWD ($) | Dec. 31, 2023 USD ($) | Dec. 31, 2022 TWD ($) | Jan. 01, 2022 TWD ($)
--- | --- | --- | --- | ---
Disclosure of financial assets [Line Items] |  |  |  |
Accounts receivable | $ 5,326,381 | $ 173,951 | $ 4,381,563 |
Accounts receivable [member] |  |  |  |
Disclosure of financial assets [Line Items] |  |  |  |
Accounts receivable | 5,328,835 |  | 4,384,232 | $ 6,344,246
Loss allowance [member] |  |  |  |
Disclosure of financial assets [Line Items] |  |  |  |
Accounts receivable | $ (2,454) |  | $ (2,669) |

X
- Definition The amount of current trade receivables. [Refer: Trade receivables] + References Reference 1: http://www.xbrl.org/2003/role/exampleRef -Name IAS -Number 1 -IssueDate 2023-01-01 -Paragraph 78 -Subparagraph b -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=1&code=ifrs-tx-2023-en-r&anchor=para_78_b&doctype=Standard -URIDate 2023-03-23 Reference 2: http://www.xbrl.org/2003/role/exampleRef -Name IAS -Number 1 -IssueDate 2023-01-01 -Paragraph 68 -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=1&code=ifrs-tx-2023-en-r&anchor=para_68&doctype=Standard -URIDate 2023-03-23 + Details
Name: | ifrs-full_CurrentTradeReceivables
Namespace Prefix: | ifrs-full_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | instant

X
- Definition Line items represent concepts included in a table. These concepts are used to disclose reportable information associated with members defined in one or many axes of the table. + References No definition available. + Details
Name: | ifrs-full_DisclosureOfFinancialAssetsLineItems
Namespace Prefix: | ifrs-full_
Data Type: | xbrli:stringItemType
Balance Type: | na
Period Type: | duration

X
- Details
Name: | ifrs-full_ClassesOfFinancialAssetsAxis=imos_AccountsReceivable1Member
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | ifrs-full_CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis=ifrs-full_AccumulatedDepreciationAndAmortisationMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |