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Trade Accounts Receivable, net | 12 Months Ended
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Sep. 30, 2013
Trade Accounts Receivable, net [Text Block] |
4. | Trade Accounts Receivable, net
| Trade accounts receivable as of September 30, 2012 and 2013 consisted of the following:
|  |  | 2012 |  |  | 2013 |
| Trade accounts receivable, gross | $ | 107,781,638 |  | $ | 61,706,474 |
| Less: Allowance for doubtful accounts |  | (33,244,428 | ) |  | (17,734,802 | )
|  |  | 74,537,210 |  |  | 43,971,672 |
| Bills receivable |  | 2,912,381 |  |  | 5,904,029 |
|  | $ | 77,449,591 |  | $ | 49,875,701 |
An analysis of the allowance for doubtful accounts is as follows:
|  |  | 2012 |  |  | 2013 |
| Balance at beginning of year | $ | 26,494,550 |  | $ | 33,244,428 |
| Gross provision for the year |  | 22,039,757 |  |  | 13,765,111 |
| Reversal for the year:- |  |  |  |  |  |
| Recoveries by cash |  | - |  |  | (3,759,181) |
| Recoveries by return of products from customers |  | - |  |  | (19,597,776) |
| Charged (credited) to consolidated statements of operations |  | 22,039,757 |  |  | (9,591,846) |
| Write off |  | (15,757,133 | ) |  | (6,629,813) |
| Foreign exchange adjustment |  | 467,254 |  |  | 712,033 |
| Balance at end of year | $ | 33,244,428 |  | $ | 17,734,802 |

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- Definition The entire disclosure for claims held for amounts due a entity, excluding financing receivables. Examples include, but are not limited to, trade accounts receivables, notes receivables, loans receivables. Includes disclosure for allowance for credit losses. + 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 Reference 3: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 310 -SubTopic 10 -Section 50 -Paragraph 4 -URI http://asc.fasb.org/extlink&oid=28368275&loc=d3e5074-111524 Reference 4: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 310 -SubTopic 10 -Section 50 -Paragraph 3 -URI http://asc.fasb.org/extlink&oid=28368275&loc=d3e5066-111524 Reference 5: http://www.xbrl.org/2003/role/presentationRef -Publisher SEC -Name Regulation S-X (SX) -Number 210 -Section 03 -Paragraph 7 -Article 9 Reference 6: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 235 -SubTopic 10 -Section S99 -Paragraph 1 -Subparagraph (SX 210.4-08.(k)) -URI http://asc.fasb.org/extlink&oid=26873400&loc=d3e23780-122690 Reference 7: http://www.xbrl.org/2003/role/presentationRef -Publisher SEC -Name Regulation S-X (SX) -Number 210 -Section 08 -Paragraph k -Article 4 Reference 8: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 310 -SubTopic 10 -Section 50 -Paragraph 11 -URI http://asc.fasb.org/extlink&oid=28368275&loc=d3e5162-111524 + Details
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