In accounting, a special report is a customized financial report that deviates from the standard formats set forth by Generally Accepted Accounting Principles. Special reports are often used to comply with contractual agreements or regulatory provisions and can be created for a specific group of users or for certain sections, accounts or items of a financial statement. Preparing a special report requires a thorough understanding of the unique information needs of the intended users while maintaining professional standards and providing clarity.
In journalism, a special report refers to an in-depth article that investigates a specific subject. These types of articles are typically written about controversial subjects such as alleged wrongdoing or corruption and require a high level of expertise to write well. Special report pieces can help a publication increase its credibility and provide valuable insight into complex subjects for its readers.
The term special report is also commonly used to describe a news event that warrants nationwide coverage and requires multiple broadcasting stations to interrupt regular programming for breaking stories. This type of reporting often focuses on political stories coming out of Washington DC and can entail extensive live coverage and analysis with in-studio guests.
In scientific publishing, a special report is a short review-style article that summarizes a niche area of research, such as a particular therapeutic method or technique. These papers are usually indexed in Medline and PubMed and must include a literature review that analyzes existing knowledge on the subject of study. The expert opinion section should briefly summarize the implications of the paper’s findings for current practice.
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