teachers university students accounting counter / as to the inclusion of "expected loss" objective causes for dismissal
Bill of urgent measures to reform the labor market, approved by the House of Representatives on September 9, 2010, reformed the objective reasons for the termination of the employment contract. In drafting such objective reasons, and within the economic, the reform establishes that they attend when " the results of the company reveals a negative economic situation , in cases such as the existence of losses current or planned , "adding later that " for this purpose, the company have to prove the alleged results and justify thereof follows the reasonableness of the decision either to preserve or promote their competitive position in the market "
The / the teachers university students want to accounting express our opinion on the consideration of "expected losses" objective causes of extinction of the employment contract. Among the most important requirements of the financial information that provides the basic conceptual framework of accounting is the need for it to be reliable . That is, all / as we can be confident that the Financial information is the true image of what it represents because it is free of errors and biases. For the accounting standards it has adopted the procedure of the audit of accounts that allow review and verify financial information is prepared in accordance with applicable law, while expressing fairly the assets, liabilities, financial position and results of the audited entity. Naturally, the audit can review and verify information that can be seen clearly because it refers to past events and this is the reason that its scope does not reach some sections of the report of management that the company managers express eg his analysis of the expected development of the company.
labor relations develop in a public sphere of protection of contractual rights in them playing a notable role labor authorities, judicial bodies, trade unions, workers and the company itself. The information used to make administrative or judicial decisions should be required to at least the same requirements for reliability of financial information that ordinarily produce business. However, in this area where, according to the current reform, we have included this clause is intended to elevate the status of that objective criteria which is strictly a subjective criterion. The expected outcome (profit or loss) can only be based on the establishment of a number of previous hypotheses because the future is still a blank book. Therefore, we have a purely hypothetical result, since the assumptions made can cause large swings in the results The gravity of this situation stems from several circumstances.
First, a situation of termination of contract labor, which can not be fraught with conflict, gives the forecasting results, carried out "in part" by the company, strictly subjective in nature.
Second, when the rule is intended that the company "proves" the expected losses are asking the impossible, because the objective is to determine a result based on a number of assumptions about something that has not yet been produced.
Finally, the inclusion of this clause thinning and pollutes the legal and most basic process by requiring courts to determine the objective causes of termination of employment contracts, basing its decision on evidence not only certain facts are future events.
For these reasons and based solely on criteria of technical accounting the / the teachers university students accounting undersigned wish to express puzzlement that the newly adopted rule leads us, asking the government and different political parties to immediately withdraw this clause considers the provision of objective causes loss of employment contract termination .
