Other Comprehensive Income (OCI) Influenced by the Covid-19 Pandemic – Illustrated with the Example of Entities Listed on the Warsaw Stock Exchange (GPW)

The Covid-19 pandemic is undoubtedly the event that has had strongest impact on economic activity of companies in last two years and was reflected their financial statements. aim study to verify whether effects are visible area other comprehensive income presented statement income. fits into a wider trend research concerning information this element statement, but connection with current subject pandemic. presents results OCI value statements 91 largest entities listed Warsaw Stock Exchange. comparative analysis covered data from period (2020-2021) year before it (2019).