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Prepayments and Other Receivables (Tables)

6 Months Ended

Mar. 31, 2014

SCHEDULE OF PREPAYMENTS AND OTHER RECEIVABLES [Table Text Block]

		Note			September 30, 2013			March 31, 2014
Prepayments for raw materials and others				$	3,466,177		$	1,637,881
Staff advances					701,923			985,344
Prepaid operating expenses					292,049			129,294
Advance to an unrelated third party		(a)			1,169,798			3,204,102
Advance to a related party		(b)			885,052			2,287,903
Consideration receivable		(c)			6,483,507			6,384,215
Net assets of BAK Canada held by trustee		(d)			1,043,833			1,297,937
Value added tax recoverable					4,295,390			3,796,135
Rental receivable from Research and Development Test Centre					37,239			338,125
Others					1,371,790			1,610,349
					19,746,758			21,671,285
Less: Allowance for doubtful accounts					(1,980,914	)		(1,939,655	)
				$	17,765,844		$	19,731,630

SCHEDULE OF ANALYSIS OF ALLOWANCE FOR DOUBTUFL ACCOUNTS FOR OTHER RECEIVABLES [Table Text Block]

		Six months ended March 31, 2014
Balance at beginning of the period	$	1,980,914
Provision for the period		20,667
Recovery for the period		(31,805	)
Foreign exchange adjustment		(30,121	)
Balance at end of the period	$	1,939,655