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Application of New and Amended International Financial Reporting Standards - Schedule of Anticipated Impacts on Assets, Liabilities and Equity from Applying IFRS 15 Retrospectivly and On the Balance Sheet Date (Detail)
$ in Millions, $ in Millions
Dec. 31, 2018
TWD ($)
Dec. 31, 2018
USD ($)
Jan. 01, 2018
TWD ($)
Dec. 31, 2017
TWD ($)
Disclosure Of Initial Application Of Standards Or Interpretations [Line Items]        
Contract assets - current $ 4,869 $ 159   $ 0
Trade notes and accounts receivable, net 30,076 983   31,941
Inventories 15,121 494   8,840
Prepayments - current 1,873 61   2,188
Other current assets 2,576 84   2,183
Contract assets - noncurrent 2,344 77   0
Incremental costs of obtaining contracts 1,335 44   0
Contract liabilities - current 10,688 349   0
Current tax liabilities 6,221 203   8,674
Provisions 128 4   189
Advance receipts 0 0   8,842
Other current liabilities 1,382 45   1,081
Contract liabilities - noncurrent 2,595 85   0
Deferred revenue 0 0   3,612
Other noncurrent liabilities 4,793 $ 157   $ 3,458
Carrying Amount Before Retrospective Adjustments [Member]        
Disclosure Of Initial Application Of Standards Or Interpretations [Line Items]        
Contract assets - current     $ 0  
Trade notes and accounts receivable, net     31,941  
Inventories     8,840  
Prepayments - current     2,188  
Other current assets     2,183  
Contract assets - noncurrent     0  
Contract liabilities - current     0  
Current tax liabilities     8,674  
Provisions     189  
Advance receipts     8,842  
Other current liabilities     1,081  
Contract liabilities - noncurrent     0  
Deferred revenue     3,612  
Other noncurrent liabilities     3,458  
Total effect on equity (unappropriated earnings)     54,633  
Carrying Amount After Retrospective Adjustments [Member]        
Disclosure Of Initial Application Of Standards Or Interpretations [Line Items]        
Contract assets - current     6,065  
Trade notes and accounts receivable, net     31,823  
Inventories     8,708  
Prepayments - current     2,181  
Other current assets     2,315  
Contract assets - noncurrent     3,917  
Incremental costs of obtaining contracts     2,474  
Contract liabilities - current     8,004  
Current tax liabilities     10,901  
Provisions     101  
Other current liabilities     1,153  
Contract liabilities - noncurrent     2,626  
Other noncurrent liabilities     4,530  
Total effect on equity (unappropriated earnings)     65,505  
IFRS 15 [Member] | Increase (Decrease) Due to Application of IFRS 15 [Member]        
Disclosure Of Initial Application Of Standards Or Interpretations [Line Items]        
Contract assets - current 4,869   6,065  
Trade notes and accounts receivable, net (109)   (118)  
Inventories (80)   (132)  
Prepayments - current (12)   (7)  
Other current assets 80   132  
Contract assets - noncurrent 2,344   3,917  
Incremental costs of obtaining contracts 1,335   2,474  
Total effect on assets 8,427   12,331  
Contract liabilities - current 10,688   8,004  
Current tax liabilities 1,419   2,227  
Provisions (52)   (88)  
Advance receipts (11,277)   (8,842)  
Other current liabilities 340   72  
Contract liabilities - noncurrent 2,595   2,626  
Deferred revenue (3,748)   (3,612)  
Other noncurrent liabilities 1,172   1,072  
Total effect on liabilities 1,137   1,459  
Total effect on equity (unappropriated earnings) $ 7,290   $ 10,872