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Trade Accounts and Bills Receivable, net | 12 Months Ended
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Sep. 30, 2016
Trade Accounts and Bills Receivable, net [Text Block] |
4. | Trade Accounts and Bills Receivable, net
Trade accounts and bills receivable as of September 30, 2015 and 2016 consisted of the following:
|  |  | 2015 |  |  | 2016 |
| Trade accounts receivable | $ | 4,792,416 |  | $ | 4,995,564 |
| Less: Allowance for doubtful accounts |  | (122,115 | ) |  | (2,837,977 | )
|  |  | 4,670,301 |  |  | 2,157,587 |
| Bills receivable |  | 101,657 |  |  | 224,840 |
|  | $ | 4,771,958 |  | $ | 2,382,427 |
An analysis of the allowance for doubtful accounts is as follows:
|  |  | 2015 |  |  | 2016 |
| Balance at beginning of year | $ | - |  | $ | 122,115 |
| Provision for the year |  | - |  |  | 2,833,615 |
| Reversal - recoveries by cash |  | - |  |  | (54,118 | )
| Charged to consolidated statements of operations and comprehensive (loss) income |  | 124,745 |  |  | 2,779,497 |
| Foreign exchange adjustment |  | (2,630 | ) |  | (6,635 | )
| Balance at end of year | $ | 122,115 |  |  | 2,837,977 |

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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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