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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

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?


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