In journalism, a special report is an in-depth piece that investigates a specific subject. It is often about exposing wrongdoing or corruption, and requires a level of knowledge and understanding that not all journalists possess. This type of reporting can increase a journalist’s credibility and provide valuable insight into complex subjects for their audience.
In the context of research, a special report is a short review-style article that summarizes a particular niche area such as a new therapeutic approach to an old disease or treatment. The articles typically focus on a single technique or therapy, and they should be written in clear language that presents first-hand verifiable information in a well-structured format. Graphs and visual representations are also usually included to further clarify the data.
During the broadcast of a special report, station identification may be overlaid at the top of the hour in lieu of the regular station imaging promo or program reminder that would normally be provided during the normal time slot for the report. Special reports are often broadcast during times of crisis, such as a natural disaster or terrorist attack.
A special report is a financial report that deviates from the standard format of Generally Accepted Accounting Principles (GAAP). These unique reports are used to address certain information needs, and can be done separately or alongside a regular financial statement audit. They can include specific elements, accounts, or items of a financial statement. They are also used to comply with contractual or regulatory provisions such as tax basis accounting.