At least Indian and Buddhist, but definitely not the Taoist elements. Not that Iroh would know any of those by the names.

"Well, the Moon Spirit is," Iroh said. "I suppose the old Moon Spirit was the one who did the teaching, for all that some can be observed just by watching the ebb and flow of the tides."

Iroh was familiar with the spirits, but he actually had seen the Moon Spirit. Both the old and new ones. Also a very annoyed Ocean Spirit.