Company
Resources : The effects of extraordinary items on the
company’s resources is almost NIL because the extra-ordinary occurs
one-time and do not repeat in future and the company do not plan
for these items so the resources do not have any effect.
Management
Evaluation : The management is getting evaluated on the
overall basis and do not discriminate between the source of
earnings, so the extra-ordinary items do not have any effect on
management evaluation. However, the happening of extra-ordinary
items is inexplainable so evaluating the management and management
would not able to explore any benefits out of these items.