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Disclaimer: The IASB, the International Financial Reporting Standards Foundation (Foundation), the authors and the publishers do not accept responsibility for any loss caused by acting or refraining from acting in reliance on the material in this publication, whether such loss is caused by negligence or otherwise to the maximum extent permitted by law.

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The IRD Taxonomy/Taxonomy Guide contains copyright material of the IFRS® Foundation (Foundation) in respect of which all rights are reserved.

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The IRD Taxonomy/Taxonomy Guide is issued by the Inland Revenue Department of the Government in respect of its application in the HKSAR and has not been prepared or endorsed by the International Accounting Standards Board.

The Taxonomy/Taxonomy Guide is not to be distributed outside of the HKSAR.

The Traditional Chinese Language translation of the International Financial Reporting Standards and related materials used to create this publication has been made and published with the permission of the Foundation.  This Traditional Chinese language translation is the copyright of the Foundation.  


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