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Notes and Accounts Receivable, Net - Movements of Allowance for Doubtful Receivables (Detail) - TWD ($) $ in Millions | 12 Months Ended
--- | ---
Dec. 31, 2018 | Dec. 31, 2017
Disclosure of financial assets [line items] |  |
Beginning balance | $ 471.8 | $ 480.1
Effect of retrospective application of IFRS 9 | (244.8) |
Reversal/Write-off |  | (8.1)
Provision (Reversal) | (219.7) |
Effect of exchange rate changes |  | (0.2)
Ending balance | 7.3 | 471.8
IAS 39 [Member] |  |
Disclosure of financial assets [line items] |  |
Beginning balance | 471.8 |
Ending balance |  | 471.8
IFRS 9 [member] |  |
Disclosure of financial assets [line items] |  |
Beginning balance | 227.0 |
Ending balance |  | 227.0
Individually assessed for Impairment [member] |  |
Disclosure of financial assets [line items] |  |
Beginning balance |  | 1.8
Reversal/Write-off |  | (1.8)
Collectively assessed for impairment [member] |  |
Disclosure of financial assets [line items] |  |
Beginning balance | $ 471.8 | 478.3
Reversal/Write-off |  | (6.3)
Effect of exchange rate changes |  | (0.2)
Ending balance |  | $ 471.8

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- Definition The increase (decrease) in an allowance account for credit losses of financial assets resulting from the net exchange differences arising when the financial statements are translated from the functional currency into a different presentation currency, including the translation of a foreign operation into the presentation currency of the reporting entity. [Refer: Allowance account for credit losses of financial assets] + References Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef -Note Expiry date 2021-01-01 -Name IFRS -Number 7 -IssueDate 2018-01-01 -Paragraph 16 -URI http://eifrs.ifrs.org/eifrs/XBRL?type=IFRS&num=7&date=2017-03-02&anchor=para_16&doctype=Standard&book=b -URIDate 2018-03-16 + Details
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