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Trade Accounts and Bills Receivable, net | 9 Months Ended
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Sep. 30, 2017
Trade Accounts and Bills Receivable, net [Text Block] |
3. | Trade Accounts and Bills Receivable, net
Trade accounts and bills receivable as of December 31, 2016 and September 30, 2017 consisted of the following:
|  |  | December 31, |  |  | September 30, |
|  |  | 2016 |  |  | 2017 |
| Trade accounts receivable | $ | 5,169,593 |  | $ | 19,723,861 |
| Less: Allowance for doubtful accounts |  | (2,761,144 | ) |  | (3,250,856 | )
|  |  | 2,408,449 |  |  | 16,473,005 |
| Bills receivable (Note 1) |  | 59,938 |  |  | 14,104,194 |
|  | $ | 2,468,387 |  | $ | 30,577,199 |
An analysis of the allowance for doubtful accounts is as follows:
|  |  | September 30, |  |  | September 30, |
|  |  | 2016 |  |  | 2017 |
| Balance at January 1 | $ | 165,441 |  | $ | 2,761,144 |
| Provision for the period |  | 2,786,928 |  |  | 442,663 |
| Reversal by cash for the period |  | (54,118 | ) |  | (81,446 | )
| Charged to consolidated statements of operations and comprehensive loss |  | 2,732,810 |  |  | 361,217 |
| Foreign exchange adjustment |  | (60,274 | ) |  | 128,495 |
| Balance at September 30 | $ | 2,837,977 |  | $ | 3,250,856 |

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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=66008989&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(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 946 -SubTopic 210 -Section S99 -Paragraph 1 -Subparagraph (SX 210.6-04(6)) -URI http://asc.fasb.org/extlink&oid=6488278&loc=d3e603758-122996 Reference 4: 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)) -URI http://asc.fasb.org/extlink&oid=6877327&loc=d3e13212-122682 Reference 5: 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=66008989&loc=d3e5162-111524 Reference 6: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 944 -SubTopic 210 -Section S99 -Paragraph 1 -Subparagraph (SX 210.7-03(a)(5)) -URI http://asc.fasb.org/extlink&oid=6879938&loc=d3e572229-122910 Reference 7: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 942 -SubTopic 210 -Section S99 -Paragraph 1 -Subparagraph (SX 210.9-03(7)) -URI http://asc.fasb.org/extlink&oid=6876686&loc=d3e534808-122878 Reference 8: 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=66008989&loc=d3e5074-111524 + Details
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