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ALLOWANCE FOR DOUBTFUL ACCOUNTS | 12 Months Ended
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Dec. 31, 2014
ALLOWANCE FOR DOUBTFUL ACCOUNTS |
ALLOWANCE FOR DOUBTFUL ACCOUNTS | 4. ALLOWANCE FOR DOUBTFUL ACCOUNTS Allowance for doubtful accounts are comprised of allowances for accounts receivable trade, advances to suppliers and other receivables. An analysis of allowances for accounts receivable, trade for the years ended December 31, 2012, 2013 and 2014 is as follows:
|  | Years Ended December 31, |
|  | 2012 |  | 2013 |  | 2014 |
|  | $ |  | $ |  | $ |
Beginning of the year |  |  | 9,505,481 |  |  | 47,582,217 |  |  | 38,482,827 |
Allowances made (reversed) during the year, net |  |  | 43,240,595 |  |  | (1,897,423 | ) |  | (5,843,084 | )
Accounts written-off against allowances |  |  | (5,325,908 | ) |  | (7,877,676 | ) |  | (8,677 | )
Foreign exchange effect |  |  | 162,049 |  |  | 675,709 |  |  | (814,166 | )
​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​
Closing balance |  |  | 47,582,217 |  |  | 38,482,827 |  |  | 31,816,900 |
​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​
​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​
An analysis of allowances for advances to suppliers for the years ended December 31, 2012, 2013 and 2014 is as follows:
|  | Years Ended December 31, |
|  | 2012 |  | 2013 |  | 2014 |
|  | $ |  | $ |  | $ |
Beginning of the year |  |  | 38,123,721 |  |  | 38,545,487 |  |  | 40,046,830 |
Allowances made (reversed) during the year, net |  |  | 370,622 |  |  | 855,066 |  |  | 4,349 |
Foreign exchange effect |  |  | 51,144 |  |  | 646,277 |  |  | (2,315,751 | )
​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​
Closing balance |  |  | 38,545,487 |  |  | 40,046,830 |  |  | 37,735,428 |
​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​
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An analysis of allowances for other receivables for the years ended December 31, 2012, 2013, 2014 is as follows:
|  | Years Ended December 31, |
|  | 2012 |  | 2013 |  | 2014 |
|  | $ |  | $ |  | $ |
Beginning of the year |  |  | — |  |  | 756,062 |  |  | 887,024 |
Allowances made (reversed) during the year, net |  |  | 752,928 |  |  | 107,533 |  |  | (52,671 | )
Foreign exchange effect |  |  | 3,134 |  |  | 23,429 |  |  | (4,751 | )
​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​
Closing balance |  |  | 756,062 |  |  | 887,024 |  |  | 829,602 |
​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​
​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​

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- Definition The entire disclosure for allowance for credit losses. + References No definition available. + Details
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Namespace Prefix: | us-gaap_
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Balance Type: | na
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- Details
Name: | us-gaap_ReceivablesAbstract
Namespace Prefix: | us-gaap_
Data Type: | xbrli:stringItemType
Balance Type: | na
Period Type: | duration