XML 49 R34.htm IDEA: XBRL DOCUMENT v3.6.0.2

Trade Accounts and Bills Receivable, net (Tables)

12 Months Ended

Sep. 30, 2016

SCHEDULE OF TRADE ACCOUNTS RECEIVABLE [Table Text Block]

			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

SCHEDULE OF ANALYSIS OF THE ALLOWANCE FOR DOUBTFUL ACCOUNTS [Table Text Block]

			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

X

- Definition

Tabular disclosure of the various types of trade accounts and notes receivable and for each the gross carrying value, allowance, and net carrying value as of the balance sheet date. Presentation is categorized by current, noncurrent and unclassified receivables.

+ 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

+ Details

Name:	us-gaap_ScheduleOfAccountsNotesLoansAndFinancingReceivableTextBlock
Namespace Prefix:	us-gaap_
Data Type:	nonnum:textBlockItemType
Balance Type:	na
Period Type:	duration

X

- Definition

Tabular disclosure of credit losses for current financing receivables (such as trade and accounts receivable), including a rollforward of the balance. An alternative caption includes allowance for doubtful accounts.

+ References

Reference 1: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 310
-SubTopic 10
-Section 50
-Paragraph 11B
-Subparagraph (c)
-URI http://asc.fasb.org/extlink&oid=49124121&loc=SL6953423-111524

+ Details

Name:	us-gaap_ScheduleOfCreditLossesForFinancingReceivablesCurrentTableTextBlock
Namespace Prefix:	us-gaap_
Data Type:	nonnum:textBlockItemType
Balance Type:	na
Period Type:	duration