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Details of Significant Accounts - Income tax, reconciliation between income tax expense and accounting loss (Details) - USD ($) | 12 Months Ended
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Dec. 31, 2023 | Dec. 31, 2022 | Dec. 31, 2021
Disclosure of temporary difference, unused tax losses and unused tax credits |  |  |
Tax calculated based on loss before tax and statutory tax rate (Note i) | $ (221,000) | $ (368,000) | $ (1,132,000)
Effects from items disallowed by tax regulation | 18,000 | 46,000 | 32,000
Effects from non-deductible offshore income tax | 6,000 | 147,000 | 110,000
Temporary difference not recognized as deferred income tax assets | 702,000 | 141,000 | 497,000
Prior year income tax underestimation | 0 | 3,000 | 9,000
Taxable loss not recognized as deferred income tax assets | 1,732,000 | 638,000 | 893,000
Change in assessment of realization of deferred income tax assets | (2,139,000) | (301,000) | 0
Effects from other states apart from where United States subsidiary registered | 8,000 | 8,000 | 7,000
Others | 9,000 | (22,000) | 1,000
Income tax expense | 115,000 | $ 292,000 | $ 417,000
Cayman Islands |  |  |
Disclosure of temporary difference, unused tax losses and unused tax credits |  |  |
Tax calculated based on loss before tax and statutory tax rate (Note i) | $ 0.000 |  |

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- Definition The aggregate amount included in the determination of profit (loss) for the period in respect of current tax and deferred tax. [Refer: Current tax expense (income); Deferred tax expense (income)] + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 26 -IssueDate 2023-01-01 -Paragraph 35 -Subparagraph b -Clause viii -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=26&code=ifrs-tx-2023-en-r&anchor=para_35_b_viii&doctype=Standard -URIDate 2023-03-23 Reference 2: http://www.xbrl.org/2003/role/disclosureRef -Name IFRS -Number 8 -IssueDate 2023-01-01 -Paragraph 23 -Subparagraph h -URI https://taxonomy.ifrs.org/xifrs-link?type=IFRS&num=8&code=ifrs-tx-2023-en-r&anchor=para_23_h&doctype=Standard -URIDate 2023-03-23 Reference 3: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 12 -IssueDate 2023-01-01 -Paragraph 79 -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=12&code=ifrs-tx-2023-en-r&anchor=para_79&doctype=Standard -URIDate 2023-03-23 Reference 4: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 12 -IssueDate 2023-01-01 -Paragraph 81 -Subparagraph c -Clause i -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=12&code=ifrs-tx-2023-en-r&anchor=para_81_c_i&doctype=Standard -URIDate 2023-03-23 Reference 5: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 12 -IssueDate 2023-01-01 -Paragraph 81 -Subparagraph c -Clause ii -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=12&code=ifrs-tx-2023-en-r&anchor=para_81_c_ii&doctype=Standard -URIDate 2023-03-23 Reference 6: http://www.xbrl.org/2003/role/disclosureRef -Name IFRS -Number 12 -IssueDate 2023-01-01 -Paragraph B13 -Subparagraph g -URI https://taxonomy.ifrs.org/xifrs-link?type=IFRS&num=12&code=ifrs-tx-2023-en-r&anchor=para_B13_g&doctype=Appendix&subtype=B -URIDate 2023-03-23 Reference 7: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 1 -IssueDate 2023-01-01 -Paragraph 82 -Subparagraph d -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=1&code=ifrs-tx-2023-en-r&anchor=para_82_d&doctype=Standard -URIDate 2023-03-23 + Details
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