XML 53 R39.htm IDEA: XBRL DOCUMENT
v3.24.1.u1

SUMMARY OF PRINCIPAL ACCOUNTING POLICIES (Tables) | 12 Months Ended
--- | ---
Dec. 31, 2023
SUMMARY OF PRINCIPAL ACCOUNTING POLICIES |
Schedule of expected useful lives of property and equipment | ​
​ | ​ | ​
Buildings |  | 10-20 years
Leasehold improvements |  | Over the shorter of the lease term or their estimated useful lives
Machinery | ​ | 5-10 years
Furniture, fixtures and equipment | ​ | 5 years
Motor vehicles |  | 5 years
Schedule of useful life intangible assets | ​
​ | ​ | ​
Customer-related intangible assets |  | 7-20 years
Trademark | ​ | 20 years
Technical know-how | ​ | 10 years
Computer software | ​ | 1-10 years
Schedule of company's electricity revenue | ​
​ | ​ | ​ | ​ | ​ | ​ | ​
​ | ​ | Years Ended December 31,
​ |  | 2021 |  | 2022 |  | 2023
​ |  | $ |  | $ |  | $
Electricity Revenue: | ​ |  | ​ |  | ​ |
CSI Solar Segment | ​ | 15,302 | ​ | 2,256 | ​ | 3,273
Recurrent Energy Segment | ​ | 14,118 | ​ | 21,579 | ​ | 44,842
​ | ​ | 29,420 | ​ | 23,835 | ​ | 48,115
Schedule of disaggregation of revenue | ​
​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​
​ | ​ | Years Ended December 31,
​ |  | 2021 |  | 2022 |  | 2023
​ | ​ | $ | ​ | $ | ​ | $
CSI Solar Segment: | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​
Revenue recognized at a point in time |  | ​ | 3,881,573 | ​ | ​ | 6,173,338 | ​ | ​ | 6,767,156
Revenue recognized over time |  | ​ | 271,513 | ​ | ​ | 473,747 | ​ | ​ | 348,817
​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​
Recurrent Energy Segment: | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​
Revenue recognized at a point in time | ​ | ​ | 1,068,179 | ​ | ​ | 763,698 | ​ | ​ | 399,826
Revenue recognized over time | ​ | ​ | 55,904 | ​ | ​ | 57,827 | ​ | ​ | 97,827
​ |  | ​ | 5,277,169 | ​ | ​ | 7,468,610 | ​ | ​ | 7,613,626
Schedule of contract assets and contract liabilities | ​
​ | ​ | ​ | ​ | ​ | ​ | ​
​ |  | At December 31, |  | At December 31,
​ | ​ | 2022 | ​ | 2023
​ | ​ | $ | ​ | $
Contract Assets |  | ​ |  |  | ​ |
Accounts receivable, unbilled |  | ​ | 57,770 | ​ | ​ | 101,435
​ | ​ | ​ | ​ | ​ | ​ | ​
Contract Liabilities |  | ​ | ​ | ​ | ​ | ​
Advances from customers |  | ​ | 334,943 | ​ | ​ | 392,308
Other current liabilities | ​ | ​ | 71,808 | ​ | ​ | 333,500
Other non-current liabilities |  | ​ | — | ​ | ​ | 52,693
​ |  | ​ | 406,751 | ​ | ​ | 778,501
Summary of the Company's other operating income, net | ​
​ | ​ | ​ | ​ | ​ | ​ | ​
​ | ​ | Years Ended December 31,
​ |  | 2021 |  | 2022 |  | 2023
​ | ​ | $ | ​ | $ | ​ | $
Government grants | ​ | (38,468) | ​ | (59,543) | ​ | (79,241)
Net (gain) loss on disposal of property, plant and equipment | ​ | 83 | ​ | (4,259) | ​ | (5,342)
Net (gain) loss on disposal of solar power system | ​ | (10,091) | ​ | — | ​ | 244
Weather-related project damages | ​ | 1,408 | ​ | — | ​ | —
​ | ​ | (47,068) | ​ | (63,802) | ​ | (84,339)
Schedule of gross prepayments made to individual suppliers in excess of 10% of total advances to suppliers | ​
​ | ​ | ​ | ​ | ​ | ​
​ | ​ | As of December 31, | ​
​ |  | 2022 |  | 2023 | ​
​ | ​ | $ | ​ | $ | ​
Supplier A | ​ | 35,359 | ​ | — | (1)
(1) | Not in excess of 10% of total advances to suppliers as of December 31, 2023.

X
- Definition Tabular disclosure of Schedule of Electricity Revenue + References No definition available. + Details
Name: | csiq_ScheduleOfElectricityRevenueTableTextBlock
Namespace Prefix: | csiq_
Data Type: | dtr-types:textBlockItemType
Balance Type: | na
Period Type: | duration

X
- Definition Tabular disclosure of accounting policy for other operating income and other operating expense items. + References No definition available. + Details
Name: | csiq_ScheduleOfOtherOperatingIncomeExpenseTableTextBlock
Namespace Prefix: | csiq_
Data Type: | dtr-types:textBlockItemType
Balance Type: | na
Period Type: | duration

X
- Definition Tabular disclosure of the extent of the entity's reliance on its major suppliers, if prepayments with a single supplier amount to 10 percent or more of entity prepayments, including the disclosure of that fact, the total amount of prepayments from each such supplier. + References No definition available. + Details
Name: | csiq_ScheduleOfPrepaymentsByMajorSuppliersTableTextBlock
Namespace Prefix: | csiq_
Data Type: | dtr-types:textBlockItemType
Balance Type: | na
Period Type: | duration

X
- Definition Tabular disclosure of the useful life of long-lived, physical assets that are used in the normal conduct of business to produce goods and services and not intended for resale. + References No definition available. + Details
Name: | csiq_ScheduleOfPropertyPlantAndEquipmentUsefulLifeTableTextBlock
Namespace Prefix: | csiq_
Data Type: | dtr-types:textBlockItemType
Balance Type: | na
Period Type: | duration

X
- References No definition available. + Details
Name: | us-gaap_AccountingPoliciesAbstract
Namespace Prefix: | us-gaap_
Data Type: | xbrli:stringItemType
Balance Type: | na
Period Type: | duration

X
- Definition Tabular disclosure of receivable, contract asset, and contract liability from contract with customer. Includes, but is not limited to, change in contract asset and contract liability. + References Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef -Topic 606 -SubTopic 10 -Name Accounting Standards Codification -Section 50 -Paragraph 10 -Publisher FASB -URI https://asc.fasb.org//1943274/2147479806/606-10-50-10 + Details
Name: | us-gaap_ContractWithCustomerAssetAndLiabilityTableTextBlock
Namespace Prefix: | us-gaap_
Data Type: | dtr-types:textBlockItemType
Balance Type: | na
Period Type: | duration

X
- Definition Tabular disclosure of disaggregation of revenue into categories depicting how nature, amount, timing, and uncertainty of revenue and cash flows are affected by economic factor. + References Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef -Topic 606 -SubTopic 10 -Name Accounting Standards Codification -Section 50 -Paragraph 5 -Publisher FASB -URI https://asc.fasb.org//1943274/2147479806/606-10-50-5 + Details
Name: | us-gaap_DisaggregationOfRevenueTableTextBlock
Namespace Prefix: | us-gaap_
Data Type: | dtr-types:textBlockItemType
Balance Type: | na
Period Type: | duration

X
- Definition Tabular disclosure of assets, excluding financial assets and goodwill, lacking physical substance with a finite life, by either major class or business segment. + References Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Name Accounting Standards Codification -Topic 350 -SubTopic 30 -Section 50 -Paragraph 1 -Subparagraph (a) -Publisher FASB -URI https://asc.fasb.org//1943274/2147482665/350-30-50-1 Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef -Name Accounting Standards Codification -Topic 350 -SubTopic 30 -Section 50 -Paragraph 2 -Subparagraph (a) -Publisher FASB -URI https://asc.fasb.org//1943274/2147482665/350-30-50-2 + Details
Name: | us-gaap_ScheduleOfFiniteLivedIntangibleAssetsTableTextBlock
Namespace Prefix: | us-gaap_
Data Type: | dtr-types:textBlockItemType
Balance Type: | na
Period Type: | duration