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Ram Subramanian

Ram Subramanian is a policy adviser who leverages his technical expertise to effectively communicate key messages in reporting and auditing to finance professionals and others with a stake in business and social enterprises.

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Articles by this contributor

Business leaders are uniquely positioned to serve as influential role models. How they communicate during times of crisis can create clarity, build resilience, and catalyse positive change on the way to recovery.

Ahead of the curve: Leading from the front during recovery

CPA Australia has recommended that the government act on implementing the proposed improvements to ACNC legislation to further red-tape reduction and streamline charity regulation.

NFP reporting and audit obligations – regulatory responses during COVID-19

A health worker talks to visitors at a COVID-19 testing centre in Sydney. Australia’s unemployment benefit offices and charities face pressure amid fears of an economic crisis akin to the Great Depression.

Charity regulatory reform gains momentum

Are special purpose financial statements still required in Australia?

Ngoài các hỗ trợ tài chính từ chính phủ, một số doanh nghiệp cũng có thể cần hỗ trợ từ các nhà cung cấp tài chính của họ.

Hoạt động liên tục: Hoạt động kinh doanh trong giai đoạn bất thường

In addition to financial support from government, some businesses may need support from their finance providers as well.

Going concern: Business as unusual

For NFP entities with June year-ends, the new requirements and temporary exemption for peppercorn leases will first apply for the year to 30 June 2020.

Peppercorn leases: the lowdown on AASB 16 and AASB 1058

It’s not often that a regulator enjoys unambiguous support from the sector it oversees, but the ACNC’s light-touch approach has struck a chord with a sector that has struggled for decades with unnecessary and excessive regulatory burden.

ACNC review calls for national scheme for charity sector

There is a need to find a balance between supporting the sector, reducing red tape, enhancing accountability and addressing misconduct.

ACNC review: National solution to charities and not-for-profits regulation is welcomed

AASB proposes to end SPFR in Australia, which would be a seismic change to financial reporting with far-reaching implications.

Special purpose financial reporting: its days may be numbered

The ACNC had a broad mandate that includes supporting and sustaining the sector, and cutting significant regulatory burden faced by providers.

Raising ideas for charity regulation

The benefits to the Australian economy in the long run are likely to far outweigh the loss of income currently generated by ASIC from charging for financial reporting data.

Why ASIC needs to make financial reporting data free

Investors are increasingly relying on alternative sources to judge a business's performance

The push to improve communication in financial reporting

There are changes in the wind

General purpose financial statements: 3 new accounting standards

Have the IFRS delivered on their promise?

10 years on, are international standards helping financial reporting?

Top marks (almost) for charities

Charities need to be mindful of their 2014 financial reporting.

Charities need to be mindful of their 2014 financial reporting obligations

A significant shift in the financial reporting landscape may be afoot.

Accounting changes ahead for not-for-profits

Should "prudence" go back into the conceptual framework?

Prudence gets a revival

Is Australia moving toward XBRL?

Moving toward XBRL