XML 40 R26.htm IDEA: XBRL DOCUMENT v2.4.0.8

Trade Accounts Receivable, net (Tables)

3 Months Ended

Dec. 31, 2012

SCHEDULE OF TRADE ACCOUNTS RECEIVABLE [Table Text Block]

		September 30,			December 31,
		2012			2012
					(As restated)
Trade accounts receivable	$	107,781,638		$	100,648,068
Less: Allowance for doubtful accounts		(33,244,428	)		(39,892,100	)
		74,537,210			60,755,968
Bills receivable		2,912,381			1,389,901
	$	77,449,591		$	62,145,869

SCHEDULE OF ANALYSIS OF THE ALLOWANCE FOR DOUBTFUL ACCOUNTS [Table Text Block]

		Three months ended December 31,
		2011			2012
					(As restated)
Balance at beginning of period	$	26,494,550		$	33,244,428
Allowance for the period		498,325			6,339,031
Foreign exchange adjustment		334,613			308,641
Balance at end of period	$	27,327,488		$	39,892,100

X

- Definition

Tabular disclosure of the various types of trade accounts and notes receivable and for each the gross carrying value, allowance, and net carrying value as of the balance sheet date. Presentation is categorized by current, noncurrent and unclassified receivables.

+ References

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

-Publisher FASB

-Name Accounting Standards Codification

-Topic 210

-SubTopic 10

-Section S99

-Paragraph 1

-Subparagraph (SX 210.5-02.3,4)

-URI http://asc.fasb.org/extlink&oid=6877327&loc=d3e13212-122682



Reference 2: http://www.xbrl.org/2003/role/presentationRef

-Publisher SEC

-Name Regulation S-X (SX)

-Number 210

-Section 02

-Paragraph 3, 4

-Article 5

+ Details

Name:	us-gaap_ScheduleOfAccountsNotesLoansAndFinancingReceivableTextBlock
Namespace Prefix:	us-gaap_
Data Type:	nonnum:textBlockItemType
Balance Type:	na
Period Type:	duration

X

- Definition

Tabular disclosure of credit losses for current financing receivables (such as trade and accounts receivable), including a rollforward of the balance. An alternative caption includes allowance for doubtful accounts.

+ References

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

-Publisher FASB

-Name Accounting Standards Codification

-Topic 310

-SubTopic 10

-Section 50

-Paragraph 11B

-Subparagraph (c)

-URI http://asc.fasb.org/extlink&oid=28368275&loc=SL6953423-111524

+ Details

Name:	us-gaap_ScheduleOfCreditLossesForFinancingReceivablesCurrentTableTextBlock
Namespace Prefix:	us-gaap_
Data Type:	nonnum:textBlockItemType
Balance Type:	na
Period Type:	duration