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Trade Accounts Receivable, net | 12 Months Ended
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Sep. 30, 2014
Trade Accounts Receivable, net [Text Block] |
4. | Trade Accounts Receivable, net
Trade accounts receivable as of September 30, 2013 and 2014 consisted of the following:
|  |  | 2013 |  |  | 2014 |
| Trade accounts receivable, gross | $ | 61,706,474 |  | $ | 1,013,641 |
| Less: Allowance for doubtful accounts |  | (17,734,802 | ) |  | - |
|  |  | 43,971,672 |  |  | 1,013,641 |
| Bills receivable |  | 5,904,029 |  |  | - |
|  | $ | 49,875,701 |  | $ | 1,013,641 |
An analysis of the allowance for doubtful accounts is as follows:
|  |  | 2013 |  |  | 2014 |
| Balance at beginning of year | $ | 33,244,428 |  | $ | 17,734,802 |
| Gross provision for the year |  | 13,765,111 |  |  | 4,745,933 |
| Reversal for the year:- |  |  |  |  |  |
| Recoveries by cash |  | ( 3,759,181) |  |  | ( 4,368,429) |
| Recoveries by return of products from customer |  | ( 19,597,776) |  |  | ( 1,015,359) |
| Credited to consolidated statements of comprehensive loss |  | ( 9,591,846) |  |  | ( 637,855) |
| Write off |  | ( 6,629,813) |  |  | - |
| Disposal of subsidiaries |  | - |  |  | ( 16,866,605) |
| Foreign exchange adjustment |  | 712,033 |  |  | ( 230,342) |
| Balance at end of year | $ | 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=35738203&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=35738203&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=35738203&loc=d3e5162-111524 + Details
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