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Summary of Significant Accounting Policies and Practices (Tables)

12 Months Ended

Dec. 31, 2017

SCHEDULE OF ESTIMATED USEFUL LIVES OF THE ASSETS [Table Text Block]

Buildings		5 – 35 years
Machinery and equipment		1 – 15 years
Office equipment		1 – 5 years
Motor vehicles		5 – 10 years

SCHEDULE OF EXCHANGE RATES [Table Text Block]

Year ended September 30, 2016
Balance sheet, except for equity accounts		RMB6.6714 to $1.00
Income statement and cash flows		RMB6.5325 to $1.00
Three months ended December 31, 2016
Balance sheet, except for equity accounts		RMB6.9447 to $1.00
Income statement and cash flows		RMB6.8328 to $1.00
Year ended December 31, 2017
Balance sheet, except for equity accounts		RMB6.5060 to $1.00
Income statement and cash flows		RMB6.7591 to $1.00

SCHEDULE OF ESTIMATED USEFUL LIVES OF THE INTANGIBLE ASSETS [Table Text Block]

Computer software 10 years

SUMMARY OF INCOME TAX CONTINGENCIES [Table Text Block]

		Gross UTB			Surcharge			Net UTB
Balance as of October 1, 2015	$	1,815,100		$	-			1,815,100
Transfer from current taxes payable		5,108,878			-			5,108,878
Decrease in unrecognized tax benefits taken in current year		(23,274	)		-			(23,274	)
Balance as of September 30, 2016		6,900,704			-			6,900,704
Increase in unrecognized tax benefits taken in current period		160,436			-			160,436
Balance as of December 31, 2016		7,061,140			-			7,061,140
Increase in unrecognized tax benefits taken in current year		476,133			-			- 476,133
Balance as of December 31, 2017		7,537,273			-			- 7,537,273

Schedule of accrued warranty activity [Table Text Block]

		September 30,			December 31,			December 31,
		2016			2016			2017
Balance at beginning of period	$	-		$	182,741		$	205,404
Warranty costs incurred		(59,728	)		-			(167,685	)
Provision for the period		246,354			30,344			2,151,101
Foreign exchange adjustment		(3,885	)		(7,681	)		91,011
Balance at end of period (Note 15)	$	182,741		$	205,404		$	2,279,831

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Tabular disclosure of the changes in the guarantor's aggregate product warranty liability, including the beginning balance of the aggregate product warranty liability, the aggregate reductions in that liability for payments made (in cash or in kind) under the warranty, the aggregate changes in the liability for accruals related to product warranties issued during the reporting period, the aggregate changes in the liability for accruals related to preexisting warranties (including adjustments related to changes in estimates), and the ending balance of the aggregate product warranty liability.

+ References

Reference 1: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 460
-SubTopic 10
-Section 50
-Paragraph 8
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Tabular disclosure for tax positions taken in the tax returns filed or to be filed for which it is more likely than not that the tax position will not be sustained upon examination by taxing authorities and other income tax contingencies. Includes, but is not limited to, interest and penalties, reconciliation of unrecognized tax benefits, unrecognized tax benefits that would affect the effective tax rate, tax years that remain subject to examination by tax jurisdictions, and information about positions for which it is reasonably possible that amounts unrecognized will significantly change within 12 months.

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Reference 1: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 740
-SubTopic 10
-Section 50
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-URI http://asc.fasb.org/extlink&oid=84230637&loc=SL6600010-109319

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