WebAug 30, 2024 · Impact of IRD on Retirement Accounts. Retirement accounts can also be affected by IRD. As investors get older, they have to start taking required minimum distributions (RMDs) from Traditional IRAs, 401(k)s, and other taxable retirement accounts. Beneficiaries of these accounts have to follow distribution rules and make mandatory … WebThe IRD Taxonomy includes: (1) the full HKFRS taxonomy, (2) the HKFRS taxonomy for private entities and small and medium sized enterprises and (3) the tax computational taxonomy. Taxpayers using non-HKFRS standards in preparing their financial statements may submit their financial statements in PDF or iXBRL format if available. 2.
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