What Is a Special Report?

A special report is a customized financial report that deviates from Generally Accepted Accounting Principles (GAAP) in order to address unique information needs while maintaining professional standards. These reports are often issued to comply with contractual agreements or regulatory provisions, or to support internal audits by a firm for a client or governmental entity. They can also be based on specific elements, accounts or items of a financial statement.

Research reports are a detailed presentation of research processes and findings. They can be either qualitative or quantitative and are aimed at specific target audiences. For example, a research report for a general audience will be written in a very simple and relatable way while a research report for a specialized audience is likely to include technical and field-specific terms and jargons.

In the first section of a research report known as the introduction, the researcher highlights existing research knowledge and areas that need further investigation. The researchers must also include any jargons or terminologies that need to be explained for the reader.

The program is anchored by Bret Baier, who replaced former host Brit Hume in fall 2007. The show features in-depth reporting on the day’s political news out of Washington and provides incisive discussion of the impact on Americans and around the world. The program is primarily filmed from CNN’s studios in Capitol Hill and occasionally at other locations such as the White House or the Supreme Court.