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Income Taxes (Tables)

12 Months Ended

Sep. 30, 2012

SCHEDULE OF INCOME TAXES [Table Text Block]

			2011			2012
	Current tax	$	-		$	277,136
	Deferred tax		1,302,120			2,116,630
	Income tax expense	$	1,302,120		$	2,393,766

SCHEDULE OF INCOME TAX RECONCILIATION [Table Text Block]

			2011			2012
	Loss before income taxes	$	(23,235,244	)	$	(63,413,629	)
	Computed “expected” income tax expense at 35%		(8,132,336	)		(22,194,770	)
	Change in the balance of the valuation allowance for deferred tax assets		4,213,529			13,755,316
	Foreign tax rate differential		1,118,291			3,231,102
	Non-deductible expense
	-Share-based compensation		554,454			281,430
	-Other non-deductible expenses		3,602,236			7,043,552
	(Over)/under-provision in previous year		(54,054	)		277,136
	Actual income tax expense	$	1,302,120		$	2,393,766

SCHEDULE OF COMPONENTS OF DEFERRED TAX EXPENSES [Table Text Block]

			2011			2012
	Deferred tax income	$	(2,911,409	)	$	(11,638,686	)
	Valuation allowance for deferred tax assets		4,213,529			13,755,316
		$	1,302,120		$	2,116,630

SCHEDULE OF DEFERRED TAX ASSETS AND LIABILITIES [Table Text Block]

			2011			2012
	Deferred tax assets
	Short-term
	Trade accounts receivable	$	6,130,552		$	8,651,151
	Inventories		1,812,456			3,104,830
	Accrued expenses and other payables		537,173			597,130
	Valuation allowance		(2,479,731	)		(8,353,068	)
	Short-term deferred tax assets		6,000,450			4,000,043
	Long-term
	Property, plant and equipment		2,373,370			4,877,766
	Net operating loss carried forward		7,224,830			12,271,943
	Valuation allowance		(7,849,155	)		(15,412,728	)
	Long-term deferred tax assets		1,749,045			1,736,981
	Total net deferred tax assets	$	7,749,495		$	5,737,024
	Deferred tax liabilities:
	Long-term
	Property, plant and equipment	$	(747,666	)	$	(759,394	)
	Net deferred tax assets	$	7,001,829		$	4,977,630

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- Definition

SCHEDULE OF COMPONENTS OF DEFERRED TAX EXPENSES

+ References

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- Definition

Tabular disclosure of the components of income tax expense attributable to continuing operations for each year presented including, but not limited to: current tax expense (benefit), deferred tax expense (benefit), investment tax credits, government grants, the benefits of operating loss carryforwards, tax expense that results from allocating certain tax benefits either directly to contributed capital or to reduce goodwill or other noncurrent intangible assets of an acquired entity, adjustments of a deferred tax liability or asset for enacted changes in tax laws or rates or a change in the tax status of the entity, and adjustments of the beginning-of-the-year balances of a valuation allowance because of a change in circumstances that causes a change in judgment about the realizability of the related deferred tax asset in future years.

+ References

Reference 1: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Topic 740

-SubTopic 10

-Section 50

-Paragraph 9

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- Definition

Tabular disclosure of the components of net deferred tax asset or liability recognized in an entity's statement of financial position, including the following: the total of all deferred tax liabilities, the total of all deferred tax assets, the total valuation allowance recognized for deferred tax assets.

+ References

Reference 1: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Topic 740

-SubTopic 10

-Section 50

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- Definition

Tabular disclosure of the reconciliation using percentage or dollar amounts of the reported amount of income tax expense attributable to continuing operations for the year to the amount of income tax expense that would result from applying domestic federal statutory tax rates to pretax income from continuing operations.

+ References

Reference 1: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Topic 740

-SubTopic 10

-Section 50

-Paragraph 12

-URI http://asc.fasb.org/extlink&oid=6907707&loc=d3e32687-109319

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