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Executive summaries are important as a communication tool in both academia and business. For example, members of Texas A&M University's Department of Agricultural Economics observe that "An executive summary is an initial interaction between the writers of the report and their target readers: decision makers, potential customers, and/or peers.
In the United States, a more-detailed version of the report, called a Form 10-K, is submitted to the U.S. Securities and Exchange Commission. [2] A publicly held company may also issue a much more limited version of an annual report, which is known as a "wrap report." A wrap report is a Form 10-K with an annual report cover wrapped around it. [3]
A report is a document or a statement that presents information in an organized format for a specific audience and purpose. Although summaries of reports may be delivered orally, complete reports are usually given in the form of written documents.
This extended format was in 1994 also adopted in ISO 10444 (see below), and remains (after an "ISRN" prefix) in the current version ANSI/NISO Z39.23-1997. [5] An international registration scheme for a globally unique International Standard Technical Report Number (ISRN) was standardized in 1994 (ISO 10444). It had aimed to be an international ...
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