A special report is a written document that provides information on the results of your systematic investigation. It should be drafted with the audience in mind, as this will determine how much technical and field-specific terminology to use. A special report also includes a literature review section, which is a written survey of existing research work on the subject area.
The USTR Special 301 Report is the result of a Congressionally mandated review of global intellectual property rights protection and enforcement, identifying countries where improvements are needed to encourage IP-intensive businesses to invest in these countries and benefit local economies. The Hastings Center Report publishes the results of its research projects on topical bioethical issues. These publications may contain single-authored essays by members of project working groups, or they may consist of essay sets organized around a given project’s central questions.
A special report is a financial report that deviates from Generally Accepted Accounting Principles (GAAP). This unique type of report can be used to comply with aspects of contractual agreements or regulatory provisions; and it may include specified elements, accounts, or items of a financial statement. Special reports must be prepared in accordance with professional standards, and the auditor should add an explanatory paragraph to the financial presentation that discusses any differences or implications caused by the use of a non-GAAP basis of reporting (see AS 2820, Evaluating Consistency of Financial Statements). If there are any differences in the presentation of assets, liabilities, revenue, and expenses between GAAP and a non-GAAP basis of accounting, the auditor should describe these differences in a note to the financial statements.
