XML 107 R86.htm IDEA: XBRL DOCUMENT v3.23.1

Notes and Accounts Receivable, Net - Movements of Allowance for Doubtful Receivables (Detail) - TWD ($) $ in Millions	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021	Dec. 31, 2020
Disclosure of financial assets [line items]
Beginning balance	$ 347.0	$ 246.6	$ 325.3
Reversal/Write-off	(15.5)	100.4	(78.5)
Effect of exchange rate changes	0.1	0.0	(0.2)
Ending balance	$ 331.6	$ 347.0	$ 246.6

X

- Definition

The amount of an allowance account used to record impairments to financial assets due to credit losses. [Refer: Financial assets]

+ References

Reference 1: http://www.xbrl.org/2003/role/disclosureRef
-Note Expiry date 2023-01-01
-Name IFRS
-Number 7
-IssueDate 2022-03-24
-Paragraph 16
-URI https://taxonomy.ifrs.org/xifrs-link?type=IFRS&num=7&code=ifrs-tx-2017-en-b&anchor=para_16&doctype=Standard&book=b
-URIDate 2022-03-24

+ Details

Name:	ifrs-full_AllowanceAccountForCreditLossesOfFinancialAssets
Namespace Prefix:	ifrs-full_
Data Type:	xbrli:monetaryItemType
Balance Type:	credit
Period Type:	instant

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

X

- 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 2023-01-01
-Name IFRS
-Number 7
-IssueDate 2022-03-24
-Paragraph 16
-URI https://taxonomy.ifrs.org/xifrs-link?type=IFRS&num=7&code=ifrs-tx-2017-en-b&anchor=para_16&doctype=Standard&book=b
-URIDate 2022-03-24

+ Details

Name:	ifrs-full_IncreaseDecreaseThroughNetExchangeDifferencesAllowanceAccountForCreditLossesOfFinancialAssets
Namespace Prefix:	ifrs-full_
Data Type:	xbrli:monetaryItemType
Balance Type:	credit
Period Type:	duration

X

- Definition

The (decrease) increase in an allowance account for credit losses of financial assets resulting from reversals and write-offs.

+ References

No definition available.

+ Details

Name:	tsm_ReversalWriteoffAllowanceAccountForCreditLossesOfFinancialAssets
Namespace Prefix:	tsm_
Data Type:	xbrli:monetaryItemType
Balance Type:	na
Period Type:	duration