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Trade Accounts and Bills Receivable, net | 12 Months Ended
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Sep. 30, 2015
Trade Accounts and Bills Receivable, net [Text Block] |
4. | Trade Accounts and Bills Receivable, net
Trade accounts and bills receivable as of September 30, 2014 and 2015 consisted of the following:
|  | 2014 |  |  | 2015 |
Trade accounts receivable | $ | 1,013,641 |  | $ | 4,792,416 |
Less: Allowance for doubtful accounts |  | - |  |  | (122,115 | )
|  | 1,013,641 |  |  | 4,670,301 |
Bills receivable |  | - |  |  | 101,657 |
| $ | 1,013,641 |  | $ | 4,771,958 |
An analysis of the allowance for doubtful accounts is as follows:
|  | 2014 |  |  | 2015 |
Balance at beginning of year | $ | 17,734,802 |  | $ | - |
Gross provision for the year |  | 4,745,933 |  |  | 124,745 |
Reversal for the year:- |  |  |  |  |  |
Recoveries by cash |  | (4,368,429) |  |  | - |
Recoveries by return of products from customers |  | (1,015,359) |  |  | - |
(Credited) debited to consolidated statements of comprehensive (loss) income |  | (637,855) |  |  | 124,745 |
Disposal of subsidiaries |  | (16,866,605) |  |  | - |
Foreign exchange adjustment |  | (230,342) |  |  | (2,630) |
Balance at end of year |  | - |  |  | 122,115 |

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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 310 -SubTopic 10 -Section 50 -Paragraph 3 -URI http://asc.fasb.org/extlink&oid=49124121&loc=d3e5066-111524 Reference 2: 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 3: 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=49124121&loc=d3e5162-111524 Reference 4: 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 5: 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=49124121&loc=d3e5074-111524 Reference 6: http://www.xbrl.org/2003/role/presentationRef -Publisher SEC -Name Regulation S-X (SX) -Number 210 -Section 03 -Paragraph 7 -Article 9 + Details
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