XML 126 R99.htm IDEA: XBRL DOCUMENT
v3.24.1.u1

Intangible Assets - Summary of Intangible Assets (Detail) $ in Millions, $ in Millions | 12 Months Ended
--- | ---
Dec. 31, 2023 TWD ($) | Dec. 31, 2023 USD ($) | Dec. 31, 2022 TWD ($) | Dec. 31, 2021 TWD ($)
Disclosure of reconciliation of changes in intangible assets and goodwill [line items] |  |  |  |
Beginning balance | $ 25,999.2 |  | $ 26,821.7 |
Ending balance | 22,766.7 | $ 743.5 | 25,999.2 | $ 26,821.7
Cost [member] |  |  |  |
Disclosure of reconciliation of changes in intangible assets and goodwill [line items] |  |  |  |
Beginning balance | 91,928.5 |  | 84,061.4 | 75,114.9
Additions | 6,029.8 |  | 7,535.1 | 9,318.5
Disposals or retirements | (4,289.2) |  | (96.3) | (318.7)
Effect of exchange rate changes | 13.1 |  | 428.3 | (53.3)
Ending balance | 93,682.2 |  | 91,928.5 | 84,061.4
Accumulated amortization [member] |  |  |  |
Disclosure of reconciliation of changes in intangible assets and goodwill [line items] |  |  |  |
Beginning balance | 65,929.3 |  | 57,239.7 | 49,346.8
Additions | 9,258.2 |  | 8,756.1 | 8,207.2
Disposals or retirements | (4,289.1) |  | (77.7) | (317.5)
Effect of exchange rate changes | 17.1 |  | 11.2 | 3.2
Ending balance | 70,915.5 |  | 65,929.3 | 57,239.7
Goodwill [member] |  |  |  |
Disclosure of reconciliation of changes in intangible assets and goodwill [line items] |  |  |  |
Beginning balance | 5,791.8 |  | 5,379.2 |
Ending balance | 5,796.4 |  | 5,791.8 | 5,379.2
Goodwill [member] | Cost [member] |  |  |  |
Disclosure of reconciliation of changes in intangible assets and goodwill [line items] |  |  |  |
Beginning balance | 5,791.8 |  | 5,379.2 | 5,436.6
Effect of exchange rate changes | 4.6 |  | 412.6 | (57.4)
Ending balance | 5,796.4 |  | 5,791.8 | 5,379.2
Technology license fees [member] |  |  |  |
Disclosure of reconciliation of changes in intangible assets and goodwill [line items] |  |  |  |
Beginning balance | 8,062.6 |  | 8,621.6 |
Ending balance | 5,731.3 |  | 8,062.6 | 8,621.6
Technology license fees [member] | Cost [member] |  |  |  |
Disclosure of reconciliation of changes in intangible assets and goodwill [line items] |  |  |  |
Beginning balance | 25,759.0 |  | 23,534.0 | 22,161.7
Additions | 461.1 |  | 2,253.0 | 1,372.8
Disposals or retirements | 0.0 |  | (30.0) |
Effect of exchange rate changes | 1.3 |  | 2.0 | (0.5)
Ending balance | 26,221.4 |  | 25,759.0 | 23,534.0
Technology license fees [member] | Accumulated amortization [member] |  |  |  |
Disclosure of reconciliation of changes in intangible assets and goodwill [line items] |  |  |  |
Beginning balance | 17,696.4 |  | 14,912.4 | 12,226.2
Additions | 2,792.4 |  | 2,793.5 | 2,686.8
Disposals or retirements | 0.0 |  | (11.4) |
Effect of exchange rate changes | 1.3 |  | 1.9 | (0.6)
Ending balance | 20,490.1 |  | 17,696.4 | 14,912.4
Software and system design costs [member] |  |  |  |
Disclosure of reconciliation of changes in intangible assets and goodwill [line items] |  |  |  |
Beginning balance | 9,837.4 |  | 9,529.4 |
Ending balance | 9,470.3 |  | 9,837.4 | 9,529.4
Software and system design costs [member] | Cost [member] |  |  |  |
Disclosure of reconciliation of changes in intangible assets and goodwill [line items] |  |  |  |
Beginning balance | 48,675.8 |  | 43,651.0 | 36,239.0
Additions | 4,947.4 |  | 5,079.0 | 7,726.2
Disposals or retirements | (4,289.2) |  | (66.3) | (318.7)
Effect of exchange rate changes | (17.0) |  | 12.1 | 4.5
Ending balance | 49,317.0 |  | 48,675.8 | 43,651.0
Software and system design costs [member] | Accumulated amortization [member] |  |  |  |
Disclosure of reconciliation of changes in intangible assets and goodwill [line items] |  |  |  |
Beginning balance | 38,838.4 |  | 34,121.6 | 30,111.7
Additions | 5,308.1 |  | 4,774.5 | 4,323.9
Disposals or retirements | (4,289.1) |  | (66.3) | (317.5)
Effect of exchange rate changes | (10.7) |  | 8.6 | 3.5
Ending balance | 39,846.7 |  | 38,838.4 | 34,121.6
Patent and others [member] |  |  |  |
Disclosure of reconciliation of changes in intangible assets and goodwill [line items] |  |  |  |
Beginning balance | 2,307.4 |  | 3,291.5 |
Ending balance | 1,768.7 |  | 2,307.4 | 3,291.5
Patent and others [member] | Cost [member] |  |  |  |
Disclosure of reconciliation of changes in intangible assets and goodwill [line items] |  |  |  |
Beginning balance | 11,701.9 |  | 11,497.2 | 11,277.6
Additions | 621.3 |  | 203.1 | 219.5
Effect of exchange rate changes | 24.2 |  | 1.6 | 0.1
Ending balance | 12,347.4 |  | 11,701.9 | 11,497.2
Patent and others [member] | Accumulated amortization [member] |  |  |  |
Disclosure of reconciliation of changes in intangible assets and goodwill [line items] |  |  |  |
Beginning balance | 9,394.5 |  | 8,205.7 | 7,008.9
Additions | 1,157.7 |  | 1,188.1 | 1,196.5
Effect of exchange rate changes | 26.5 |  | 0.7 | 0.3
Ending balance | $ 10,578.7 |  | $ 9,394.5 | $ 8,205.7

X
- Definition The amount of additions to intangible assets other than goodwill, other than those acquired through business combinations. [Refer: Business combinations [member]; Intangible assets other than goodwill] + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 38 -IssueDate 2023-01-01 -Paragraph 118 -Subparagraph e -Clause i -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=38&code=ifrs-tx-2023-en-r&anchor=para_118_e_i&doctype=Standard -URIDate 2023-03-23 + Details
Name: | ifrs-full_AdditionsOtherThanThroughBusinessCombinationsIntangibleAssetsOtherThanGoodwill
Namespace Prefix: | ifrs-full_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | duration

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

X
- Definition The decrease in intangible assets and goodwill resulting from disposals and retirements. [Refer: Intangible assets and goodwill] + References Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef -Name IAS -Number 38 -IssueDate 2023-01-01 -Paragraph 118 -Subparagraph e -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=38&code=ifrs-tx-2023-en-r&anchor=para_118_e&doctype=Standard -URIDate 2023-03-23 + Details
Name: | ifrs-full_DisposalsAndRetirementsIntangibleAssetsAndGoodwill
Namespace Prefix: | ifrs-full_
Data Type: | xbrli:monetaryItemType
Balance Type: | credit
Period Type: | duration

X
- Definition The increase (decrease) in intangible assets and goodwill 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: Intangible assets and goodwill] + References Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef -Name IAS -Number 38 -IssueDate 2023-01-01 -Paragraph 118 -Subparagraph e -Clause vii -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=38&code=ifrs-tx-2023-en-r&anchor=para_118_e_vii&doctype=Standard -URIDate 2023-03-23 + Details
Name: | ifrs-full_IncreaseDecreaseThroughNetExchangeDifferencesIntangibleAssetsAndGoodwill
Namespace Prefix: | ifrs-full_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | duration

X
- Definition The amount of intangible assets and goodwill held by the entity. [Refer: Goodwill; Intangible assets other than goodwill] + References Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef -Name IAS -Number 1 -IssueDate 2023-01-01 -Paragraph 55 -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=1&code=ifrs-tx-2023-en-r&anchor=para_55&doctype=Standard -URIDate 2023-03-23 + Details
Name: | ifrs-full_IntangibleAssetsAndGoodwill
Namespace Prefix: | ifrs-full_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | instant

X
- Details
Name: | ifrs-full_CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis=ifrs-full_GrossCarryingAmountMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | ifrs-full_CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis=tsm_AccumulatedDepreciationMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | ifrs-full_ClassesOfIntangibleAssetsAndGoodwillAxis=ifrs-full_GoodwillMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | ifrs-full_ClassesOfIntangibleAssetsAndGoodwillAxis=tsm_TechnologyLicenseFeesMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | ifrs-full_ClassesOfIntangibleAssetsAndGoodwillAxis=tsm_SoftwareAndSystemDesignCostsMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | ifrs-full_ClassesOfIntangibleAssetsAndGoodwillAxis=tsm_PatentAndOthersMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |