EN
The main purpose of this study was to examine the role and importance of the comprehensive income, which was introduced to financial reporting in Poland in 2009, in the forming of the market value of listed companies. The major subject of the theoretical- empirical study was to test of the general research hypothesis that stipulated that the comprehensive income create a significant growth potential of market value and is a drivers of the wealth of the shareholders of a listed company. The research comprised joint-stock companies listed on the Warsaw Stock Exchange and included in WIG-30 Index (qualified on 14.04.2014). Empirical data for the study was obtained from the quarterly financial statements (the period from 2009 to 2013), stock market bulletins, as well as information published on the enterprises' websites.