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Deferred Revenue | 12 Months Ended
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Sep. 30, 2014
Deferred Revenue [Text Block] |
13. | Deferred Revenue
As of September 30, 2013, deferred revenue mainly represents a government grant subsidy of $9.2 million (RMB56 million) for costs of land use rights relating to BAK Industrial Park, which is amortized on a straight-line basis over the estimated useful lives of the depreciable facilities constructed thereon of 35 years. As of September 30, 2013, non-current deferred revenue was $7,560,386 and current portion of deferred revenue of $346,509 was included in accrued expenses and other payable (Note 12 (ii)). On October 17, 2014, the Company received a subsidy of $7.52 million (RMB46,150,000) from the agreement with the Management Committee dated July 2, 2014 for costs of land use rights relating to the new manufacturing site in in Dalian. The subsidy will be amortized on a straight-line basis over the estimated useful lives of the depreciable facilities constructed thereon.

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- Definition The entire disclosure for deferred revenues at the end of the reporting period, and description and amounts of significant changes that occurred during the reporting period. Deferred revenue is a liability as of the balance sheet date related to a revenue producing activity for which revenue has not yet been recognized. Generally, an entity records deferred revenue when it receives consideration from a customer before achieving certain criteria that must be met for revenue to be recognized in conformity with GAAP. + References Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 210 -SubTopic 10 -Section 45 -Paragraph 8 -Subparagraph (b) -URI http://asc.fasb.org/extlink&oid=28358313&loc=d3e6935-107765 Reference 2: http://www.xbrl.org/2003/role/presentationRef -Publisher SEC -Name Staff Accounting Bulletin (SAB) -Number Topic 13 -Section A Reference 3: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 605 -SubTopic 10 -Section S99 -Paragraph 1 -Subparagraph (SAB TOPIC 13.A.3(b).Q1(c),(b).Q2,(c).Q3) -URI http://asc.fasb.org/extlink&oid=27012821&loc=d3e214044-122780 + Details
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Namespace Prefix: | us-gaap_
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Balance Type: | na
Period Type: | duration