A special report is a customized financial report that deviates from the standard format required by Generally Accepted Accounting Principles. These unique reports are designed to address specific information needs while maintaining professional standards and clarity. They can be used to comply with contractual agreements or regulatory provisions and may include specified elements, accounts or items of a financial statement.
In the field of journalism, a special report is an in-depth and thorough piece that exposes wrongdoing or corruption. This type of reporting is a significant part of the news media and requires a level of knowledge and understanding that not all journalists possess. Often, a special report will be written in formal language and use first-hand verifiable information to inform its readers. It is also commonly structured using relevant headings and sections and should include graphs or other visual representations of data.
In the context of research, a special report is an extensive write-up presenting findings and results from systematic investigations. It should contain a clear description of the research process and analysis, and if applicable, should outline any limitations of the research. It should also be written with the audience in mind, as this will determine how much technical and field-specific terminology to use. In addition, a good special report should include an expert opinion section that provides a speculative viewpoint on the state of knowledge in the area. This can help increase the credibility of the research work.
