CHIPMOS TECHNOLOGIES INC | CIK:0001123134 | 3

  • Filed: 4/19/2018
  • Entity registrant name: CHIPMOS TECHNOLOGIES INC (CIK: 0001123134)
  • Generator: Donnelley Financial Solutions
  • SEC filing page: http://www.sec.gov/Archives/edgar/data/1123134/000119312518121873/0001193125-18-121873-index.htm
  • XBRL Instance: http://www.sec.gov/Archives/edgar/data/1123134/000119312518121873/imos-20171231.xml
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    • ifrs-full:DescriptionOfAccountingPolicyForResearchAndDevelopmentExpenseExplanatory

      v) Research and development costs

    Research and development costs that do not meet the criteria of internally generated intangible assets of IAS 38 “Intangible Assets” are expensed in the period in which it is incurred.