XML 21 R9.htm IDEA: XBRL DOCUMENT
v3.8.0.1

Trade Accounts and Bills Receivable, net | 3 Months Ended
--- | ---
Mar. 31, 2018
Trade Accounts and Bills Receivable, net [Text Block] |
3. | Trade Accounts and Bills Receivable, net
Trade accounts and bills receivable as of December 31, 2017 and March 31, 2018 consisted of the following:
|  |  | December 31, |  |  | March 31, |
|  |  | 2017 |  |  | 2018 |
| Trade accounts receivable | $ | 42,095,211 |  | $ | 36,767,530 |
| Less: Allowance for doubtful accounts |  | (3,700,922 | ) |  | (3,749,172 | )
|  |  | 38,394,289 |  |  | 33,018,358 |
| Bills receivable |  | 19,124,323 |  |  | 11,294,221 |
|  | $ | 57,518,612 |  | $ | 44,312,579 |
An analysis of the allowance for doubtful accounts is as follows:
|  |  | March 31, |  |  | March 31, |
|  |  | 2017 |  |  | 2018 |
| Balance at beginning of period | $ | 2,761,144 |  | $ | 3,700,922 |
| Provision for the period |  | 38,706 |  |  | 11,199 |
| Reversal – recoveries by cash |  | (29,601 | ) |  | (97,852 | )
| Charged to consolidated statements of operations and comprehensive (loss) income |  | 9,105 |  |  | (86,653 | )
| Foreign exchange adjustment |  | 22,446 |  |  | 134,903 |
| Balance at end of period | $ | 2,792,695 |  | $ | 3,749,172 |

X
- 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=84173941&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=84173941&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=84173941&loc=d3e5074-111524 + Details
Name: | us-gaap_LoansNotesTradeAndOtherReceivablesDisclosureTextBlock
Namespace Prefix: | us-gaap_
Data Type: | nonnum:textBlockItemType
Balance Type: | na
Period Type: | duration