XML 161 R140.htm IDEA: XBRL DOCUMENT
v3.24.1.u1

Supplemental Cash Flow Information - Partial Cash Paid for Investing Activities (Detail) $ in Thousands, $ in Thousands | 12 Months Ended
--- | ---
Dec. 31, 2023 TWD ($) | Dec. 31, 2023 USD ($) | Dec. 31, 2022 TWD ($) | Dec. 31, 2021 TWD ($)
Supplemental cash flow information [line items] |  |  |  |
Purchase of property, plant and equipment | $ 3,228,471 |  | $ 4,918,482 | $ 6,552,702
Add: Beginning balance of payable to equipment suppliers | 1,405,931 |  | 1,816,555 | 1,145,359
Less: Ending balance of payable to equipment suppliers | (1,196,181) |  | (1,405,931) | (1,816,555)
Less: Transfer from other non-current assets | (305,791) |  | (629,737) |
Cash paid during the year | 3,073,881 | $ 100,389 | $ 4,699,369 | $ 5,881,506
Related parties [member] |  |  |  |
Supplemental cash flow information [line items] |  |  |  |
Less: Ending balance of payable to equipment suppliers | $ (58,549) |  |  |

X
- Definition The amount of additions to property, plant and equipment other than those acquired through business combinations. [Refer: Business combinations [member]; Property, plant and equipment] + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 16 -IssueDate 2023-01-01 -Paragraph 73 -Subparagraph e -Clause i -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=16&code=ifrs-tx-2023-en-r&anchor=para_73_e_i&doctype=Standard -URIDate 2023-03-23 + Details
Name: | ifrs-full_AdditionsOtherThanThroughBusinessCombinationsPropertyPlantAndEquipment
Namespace Prefix: | ifrs-full_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | duration

X
- Definition The cash outflow for the purchases of property, plant and equipment, classified as investing activities. [Refer: Property, plant and equipment] + References Reference 1: http://www.xbrl.org/2003/role/exampleRef -Name IAS -Number 7 -IssueDate 2023-01-01 -Paragraph 16 -Subparagraph a -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=7&code=ifrs-tx-2023-en-r&anchor=para_16_a&doctype=Standard -URIDate 2023-03-23 + Details
Name: | ifrs-full_PurchaseOfPropertyPlantAndEquipmentClassifiedAsInvestingActivities
Namespace Prefix: | ifrs-full_
Data Type: | xbrli:monetaryItemType
Balance Type: | credit
Period Type: | duration

X
- Definition Beginning balance of payable to contractors and equipment suppliers + References No definition available. + Details
Name: | imos_BeginningBalanceOfPayableToContractorsAndEquipmentSuppliers
Namespace Prefix: | imos_
Data Type: | xbrli:monetaryItemType
Balance Type: | credit
Period Type: | duration

X
- Definition Ending balance of payable to contractors and equipment suppliers + References No definition available. + Details
Name: | imos_EndingBalanceOfPayableToContractorsAndEquipmentSuppliers
Namespace Prefix: | imos_
Data Type: | xbrli:monetaryItemType
Balance Type: | credit
Period Type: | duration

X
- Definition Supplemental cash flow information. + References No definition available. + Details
Name: | imos_SupplementalCashFlowInformationLineItems
Namespace Prefix: | imos_
Data Type: | xbrli:stringItemType
Balance Type: | na
Period Type: | duration

X
- Definition Transfer from other non current assets. + References No definition available. + Details
Name: | imos_TransferFromOtherNonCurrentAssets
Namespace Prefix: | imos_
Data Type: | xbrli:monetaryItemType
Balance Type: | credit
Period Type: | duration

X
- Details
Name: | ifrs-full_CategoriesOfRelatedPartiesAxis=ifrs-full_RelatedPartiesMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |