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Trade Accounts and Bills Receivable, net
 3 Months Ended
Dec. 31, 2016
Trade Accounts and Bills Receivable, net [Text Block]
3.

Trade Accounts and Bills Receivable, net

Trade accounts and bills receivable as of September 30, 2016 and December 31, 2016 consisted of the following:

      September 30,     December 31,  
      2016     2016  
  Trade accounts receivable $ 4,995,564   $ 5,169,593  
  Less: Allowance for doubtful accounts   (2,837,977 )   (2,761,144 )
      2,157,587     2,408,449  
  Bills receivable   224,840     59,938  
    $ 2,382,427   $ 2,468,387  

An analysis of the allowance for doubtful accounts is as follows:

      December 31,     December 31,  
      2015     2016  
  Balance at beginning of period $ 122,115   $ 2,837,977  
  Provision for the period   46,687     44,861  
  Write off   -     (9,438 )
  Foreign exchange adjustment   (3,361 )   (112,256 )
  Balance at end of period $ 165,441   $ 2,761,144