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Application Of New And Revised International Financial Reporting Standards (Ifrs), International Accounting Standards (Ias), Ifric Interpretations (Ifric), And Sic Interpretations (Sic) Issued By The International Accounting Standards Board (Iasb) (Collectively, "Ifrss") - Summary of Impact on Assets, Liabilities and Equity under IFRS 16 (Detail) $ in Millions, $ in Millions | 12 Months Ended |  |
--- | --- | --- | ---
Dec. 31, 2018 TWD ($) | Dec. 31, 2019 TWD ($) | Dec. 31, 2019 USD ($) | Jan. 01, 2019 TWD ($)
Disclosure of initial application of standards or interpretations [line items] |  |  |  |
Other current assets | $ 5,406.4 | $ 5,320.8 | $ 177.9 |
Right-of-use assets |  | 17,232.4 | 576.1 |
Other noncurrent assets | 1,584.6 | 1,742.9 | 58.3 |
Accrued expenses and other current liabilities | 61,760.6 | 56,373.2 | 1,884.8 |
Lease liabilities - noncurrent |  | 15,041.8 | 502.9 |
Other noncurrent liabilities | 1,951.0 | $ 2,128.3 | $ 71.2 |
IFRS 16 [member] |  |  |  |
Disclosure of initial application of standards or interpretations [line items] |  |  |  |
Other current assets |  |  |  | $ 5,288.2
Right-of-use assets |  |  |  | 20,082.9
Other noncurrent assets |  |  |  | 1,507.4
Accrued expenses and other current liabilities |  |  |  | 64,388.0
Lease liabilities - noncurrent |  |  |  | 17,269.3
Other noncurrent liabilities |  |  |  | $ 1,941.8
Adjustments arising from initial application [member] | IFRS 16 [member] |  |  |  |
Disclosure of initial application of standards or interpretations [line items] |  |  |  |
Other current assets | (118.2) |  |  |
Right-of-use assets | 20,082.9 |  |  |
Other noncurrent assets | (77.2) |  |  |
Total effect on assets | 19,887.5 |  |  |
Accrued expenses and other current liabilities | 2,627.4 |  |  |
Lease liabilities - noncurrent | 17,269.3 |  |  |
Other noncurrent liabilities | (9.2) |  |  |
Total effect on liabilities | 19,887.5 |  |  |
Total effect on equity | $ 0.0 |  |  |

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- Definition The amount of current accrued expenses and other current liabilities. [Refer: Accruals; Other current liabilities] + References Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef -Name IAS -Number 1 -IssueDate 2019-01-01 -Paragraph 55 -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&num=1&code=ifrs-tx-2019-en-r&anchor=para_55&doctype=Standard -URIDate 2019-03-27 + Details
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