In accounting, a special report is a customized financial report that deviates from the standard format set forth by Generally Accepted Accounting Principles. These unique reports are typically used to comply with contractual agreements or regulatory provisions and can include certain sections, accounts or items of a financial statement. They may be done independent of a standard audit or conducted alongside one.
In other fields, the term special report is used to describe a more in-depth and thorough piece of reporting. Examples might include a investigative piece into wrongdoing or a look at a particular topic that requires additional research, resources and understanding beyond what a normal journalist can accomplish in a short time. Specialized reporting is particularly important in exposing corruption and helping to change policy or legislation.
A special report is a publication that contains the results of a systematic investigation and presents them in an accessible way to a broader audience. For example, the Hastings Center often publishes a series of essay sets organized around central topics in bioethical developments as its special reports. Likewise, academic journals can produce special reports that contain a summary of a particular area of research. This type of report usually includes an overview of current research knowledge, and identifies areas where further investigation is needed. It also discusses the implications and limitations of the results of the research. This article is a review of the literature in this field. Pharmaceutical and medical device company employees and writers supported by these companies are not permitted to act as authors on Review, Perspective, How I Treat or Blood Spotlight articles.