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
  • XBRL Cloud Viewer: Click to open XBRL Cloud Viewer
  • EDGAR Dashboard: https://edgardashboard.xbrlcloud.com/edgar-dashboard/?cik=0001123134
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  • ifrs-full:DescriptionOfInitialApplicationOfStandardsOrInterpretations

      b) New and amended standards adopted by the group

    Amendments to IAS 7 “Disclosure Initiative”

    This amendment requires that an entity shall provide more disclosures related to changes in liabilities arising from financing activities, including both changes arising from cash flows and non-cash changes. Please refer to Note 30.