A nursing report is a document that nurses hand over to others at shift change to let them know the patient's conditions. It can also be a report to explain something during a legal investigation. A report during the transfer of a patient to another unit in a hospital is necessary because another team will take over the care.
Some nurses refer to reports that they write to present at the end of a shift as handoff. The exchange is usually at allocation where other people will not hear a discussion about it to secure patient information.