XML 123 R102.htm IDEA: XBRL DOCUMENT v3.24.1.u1

Investments accounted for using equity method - Additional Information (Detail) $ in Thousands, $ in Thousands	Dec. 31, 2023 TWD ($)	Dec. 31, 2023 USD ($)	Dec. 31, 2022 TWD ($)
Disclosure of associates [line items]
Carrying amount of investment in associates	$ 290,542	$ 9,489	$ 4,353,448
Individually Immaterial Associates [member]
Disclosure of associates [line items]
Carrying amount of investment in associates	290,542		4,353,448
JMC ELECTRONICS CO., LTD. [member]
Disclosure of associates [line items]
Investment in associates at fair value	303,780		249,000
Carrying amount of investment in associates	$ 277,076		$ 267,070

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_DisclosureOfSignificantInvestmentsInAssociatesLineItems
Namespace Prefix:	ifrs-full_
Data Type:	xbrli:stringItemType
Balance Type:	na
Period Type:	duration

X

- Definition

The amount of investments in associates accounted for using the equity method. [Refer: Associates [member]; Investments accounted for using equity method]

+ References

Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef
-Name IAS
-Number 1
-IssueDate 2023-01-01
-Paragraph 55
-URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=1&code=ifrs-tx-2023-en-r&anchor=para_55&doctype=Standard
-URIDate 2023-03-23

+ Details

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

X

- Definition

The amount of investment in associates which is measured in fair value.

+ References

No definition available.

+ Details

Name:	imos_InvestmentInAssociatesAtFairValue
Namespace Prefix:	imos_
Data Type:	xbrli:monetaryItemType
Balance Type:	debit
Period Type:	instant

X

- Details

Name:	ifrs-full_SignificantInvestmentsInSubsidiariesAxis=imos_IndividuallyImmaterialAssociatesMember
Namespace Prefix:
Data Type:	na
Balance Type:
Period Type:

X

- Details

Name:	ifrs-full_SignificantInvestmentsInAssociatesAxis=imos_JMCELECTRONICSCOLTDMember
Namespace Prefix:
Data Type:	na
Balance Type:
Period Type: