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Application of New and Revised IFRS, IAS, IFRIC, and SIC Issued by the IASB (collectively, "IFRSs") (Tables) - IFRS 16 [member] | 12 Months Ended
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Dec. 31, 2019
Statement [LineItems] |
Summary of Future Minimum Lease Payments of Non-cancellable Operating Lease | The reconciliation between the lease liabilities recognized and the future minimum lease payments of non-cancellable operating lease on December 31, 2018 is presented as follows:
|  | NT$ |
|  | (In Millions) |
The future minimum lease payments of non-cancellable operating lease on December 31, 201 8 |  | $ | 20,849.6 |
Less: Recognition exemption for short-term leases |  |  | (3,189.8 | )
Undiscounted gross amounts on January 1, 2019 |  | $ | 17,659.8 |
Discounted using the incremental borrowing rate on January 1, 2019 |  | $ | 16,465.6 |
Add: Adjustments as a result of a different treatment of extension and purchase options |  |  | 3,438.0 |
Lease liabilities recognized on January 1, 2019 |  | $ | 19,903.6 |
Summary of Impact on Assets, Liabilities and Equity under IFRS 16 | Impact on assets, liabilities and equity on January 1, 2019
|  | Carrying Amount as of December 31, 2018 |  |  | Adjustments Arising from Initial Application |  |  | Adjusted Carrying Amount as of January 1, 2019 |
|  | NT$ |  |  | NT$ |  |  | NT$ |
|  | (In Millions) |  |  | (In Millions) |  |  | (In Millions) |
Other current asset s |  | $ | 5,406.4 |  |  | $ | (118.2 | ) |  | $ | 5,288.2 |
Right-of-use assets |  |  | — |  |  |  | 20,082.9 |  |  |  | 20,082.9 |
Other noncurrent assets |  |  | 1,584.6 |  |  |  | (77.2 | ) |  |  | 1,507.4 |
Total effect on assets |  |  |  |  |  | $ | 19,887.5 |  |  |  |  |
Accrued expenses and other current liabilities |  |  | 61,760.6 |  |  | $ | 2,627.4 |  |  |  | 64,388.0 |
Lease liabilities - noncurrent |  |  | — |  |  |  | 17,269.3 |  |  |  | 17,269.3 |
Other noncurrent liabilities |  |  | 1,951.0 |  |  |  | (9.2 | ) |  |  | 1,941.8 |
Total effect on liabilities |  |  |  |  |  | $ | 19,887.5 |  |  |  |  |
Total effect on equity |  |  |  |  |  | $ | — |  |  |  |  |

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- Definition The disclosure of the initial application of an IFRS. [Refer: IFRSs [member]] + References No definition available. + Details
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- Definition The disclosure of the initial application of an IFRS. [Refer: IFRSs [member]] + References No definition available. + Details
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