Prepayments and Other Receivables (Tables)

12 Months Ended

Sep. 30, 2014

SCHEDULE OF PREPAYMENTS AND OTHER RECEIVABLES [Table Text Block]

	Note		2013			2014
Consideration receivable (Note 9(b))		$	6,483,507		$	-
Value added tax recoverable			4,295,390			570,577
Prepayments for raw materials and others			3,466,177			-
Advance to an unrelated third party	(a)		1,169,798			-
Net assets of BAK Canada held by trustee	(b)		1,043,833			-
Advance to a related party	(c)		885,052			-
Staff advances			701,923			5,028
Prepaid operating expenses			292,049			2,750
Others			1,371,790			11,509
			19,709,519			589,864
Less: Allowance for doubtful accounts			(1,980,914	)		-
		$	17,728,605		$	589,864

SCHEDULE OF ANALYSIS OF ALLOWANCE FOR DOUBTUFL ACCOUNTS FOR OTHER RECEIVABLES [Table Text Block]

		2013			2014
Balance at beginning of year	$	1,305,329		$	1,980,914
Provision for the year		1,100,035			23,536
Recovery for the year		(466,617	)		(25,071	)
Disposal of subsidiaries		-			(1,939,682	)
Foreign exchange adjustment		42,167			(39,697	)
Balance at end of year	$	1,980,914		$	-