Deferred Revenue	3 Months Ended
Dec. 31, 2012
Deferred Revenue [Text Block]	11 Deferred Revenue Deferred revenue represents a government grant of subsidy for the additional cost of land use rights relating to BAK Industrial Park, which is amortized on a straight-line basis over the estimated useful life of the depreciable facilities constructed thereon of 35 years.

- Definition

The entire disclosure for deferred revenues at the end of the reporting period, and description and amounts of significant changes that occurred during the reporting period. Deferred revenue is a liability as of the balance sheet date related to a revenue producing activity for which revenue has not yet been recognized. Generally, an entity records deferred revenue when it receives consideration from a customer before achieving certain criteria that must be met for revenue to be recognized in conformity with GAAP.

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