SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Tables)

9 Months Ended

Sep. 30, 2015

Schedule of the Consolidating Subsidiaries [Table Text Block]

	Place of	Attributable		Registered
Name of Company	incorporation	equity interest %		capital
International Lorain Holding Inc.	Cayman Islands	100	$	48,976,597
Junan Hongrun Foodstuff Co., Ltd.	PRC	100		47,089,930
Shandong Lorain Co., Ltd.	PRC	80.2		12,730,920
Beijing Lorain Co., Ltd.	PRC	100		1,573,861
Luotian Lorain Co., Ltd.	PRC	100		3,986,402
Shandong Greenpia Foodstuff Co., Ltd.	PRC	100		2,417,451
Dongguan Lorain Co., Ltd.	PRC	100		157,386
Athena	France	51		14,337
Sojafrais	France	51		5,735
SCI Siam	France	51		874
SCI Giu Long	France	51		5,735
Cacovin	Portugal	51		315,417

Schedule of Estimated Useful Lives [Table Text Block]

Buildings	20 - 40 years
Landscaping, plant and tree	30 years
Machinery and equipment	1 - 10 years
Motor vehicles	10 years
Office equipment	5 years

Schedule of Corporate Income Tax Rate [Table Text Block]

Rate	Over	But Not Over	Of Amount Over
15%	0	50,000	0
25%	50,000	75,000	50,000
34%	75,000	100,000	75,000
39%	100,000	335,000	100,000
34%	335,000	10,000,000	335,000
35%	10,000,000	15,000,000	10,000,000
38%	15,000,000	18,333,333	15,000,000
35%	18,333,333	-	-

Schedule of Average Exchange Rates [Table Text Block]

	9/30/2015	6/30/2015	12/31/2014	9/30/2014	6/30/2014
Year end RMB: US$ exchange rate	6.3538	6.0888	6.1385	6.1534	6.1552
Annual/period average RMB: US$ exchange rate	6.1606	6.1128	6.1432	6.1457	6.1397
Year-end EUR: US$ exchange rate	0.8893	0.9012	0.8826	0.7882	0.7325
Annual/period average EUR: US$ exchange rate	0.8969	0.8958	0.7773	0.7377	0.7294