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LONG TERM INVESTMENTS | 12 Months Ended
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Sep. 30, 2018
Equity Method Investments and Joint Ventures [Abstract] |
Equity Method Investments Disclosure [Text Block] |
| 10. | LONG TERM INVESTMENTS
Equity investments consist of the following:
|  | September 30, |
|  | 2017 |  |  | 2018 |
|  | RMB |  |  | RMB |
Cost method investment |  |  | 18,721 |  |  |  | 18,721 |
Impairment on cost method investment |  |  | - |  |  |  | (2,374 | )
Cost method investment |  |  | 18,721 |  |  |  | 16,347 |
In previous years, the Company owned 23% equity interest in Jinong and accounted for equity method investment. In 2012, one shareholder of Jinong increased its investment in Jinong’s shares, thereby the equity interests held by the Company were reduced to 17.94% and the Company is considered to no longer have a significant influence on Jinong. Therefore, the investment in Jinong was accounted for the cost method investment as of September 30, 2017 and 2018. The Company recorded an impairment loss of RMBnil, RMBnil and RMB2,374 on its cost method investment for the years ended September 30, 2016, 2017 and 2018, respectively.

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- Definition The entire disclosure for equity method investments and joint ventures. Equity method investments are investments that give the investor the ability to exercise significant influence over the operating and financial policies of an investee. Joint ventures are entities owned and operated by a small group of businesses as a separate and specific business or project for the mutual benefit of the members of the group. + References Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 323 -URI http://asc.fasb.org/topic&trid=2196965 + Details
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