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of <h1>Insolvency Board Rules: Disclose Fees & Subscriptions Annually per Schedule XIII, Include Accounting Policies for Each Item.</h1> The Insolvency and Bankruptcy Board of India (Form of Annual Statement of Accounts) Rules, 2018, under Schedule XIII, outlines the categorization of fees and subscriptions for accounting purposes. The schedule requires disclosure of entrance fees, filing fees, seminar or program fees, consultancy fees, and other specified fees, both for the current and previous years. Accounting policies for each item must be disclosed. This provision was inserted by a notification dated May 1, 2018.
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