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Trade Accounts and Bills Receivable, net (Tables)

9 Months Ended

Sep. 30, 2018

SCHEDULE OF TRADE ACCOUNTS RECEIVABLE [Table Text Block]

		December 31,			September 30,
		2017			2018
Trade accounts receivable	$	42,095,211		$	22,808,582
Less: Allowance for doubtful accounts		(3,700,922	)		(3,674,268	)
		38,394,289			19,134,314
Bills receivable		19,124,323			9,471,130
	$	57,518,612		$	28,605,444

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

		December 31,			September 30,
		2017			2018
Balance at beginning of period	$	2,761,144		$	3,700,922
Provision for the period		839,917			419,796
Reversal - recoveries by cash		(114,542	)		(242,835	)
Charged to consolidated statements of operations and comprehensive (loss) income		725,375			176,961
Foreign exchange adjustment		214,403			(203,615	)
Balance at end of period	$	3,700,922		$	3,674,268

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- 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

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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=84173941&loc=SL6953423-111524

+ Details

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Namespace Prefix:	us-gaap_
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Balance Type:	na
Period Type:	duration