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Trade Accounts Receivable, net
 3 Months Ended
Dec. 31, 2012
Trade Accounts Receivable, net [Text Block]

3 Trade Accounts Receivable, net

Trade accounts receivable as of September 30, 2012 and December 31, 2012 consisted of the following:

    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  

An analysis of the allowance for doubtful accounts for the three months ended December 31, 2011 and 2012 is as follows:

    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