Fundamentals of the bug reporting can be explained but the actual reporting depends on factors like tools used management focus information availability etc.

Important Charecteristics:
1. Present the As-Is data do not modify to please any section of recepient. This happens quite often
2. Group the defect causes and highlight the ones which cause most defects (Pareto) don't just report bugs provide analysis and possible resolutions
3. Provide statistics of test progression and corresponding defects count
4. Highlight showstoppers
5. Graphical representation of test progress helps higher management to get a better perspective into the progress without having to read through the entire document.
6. Emphasize on the turn around time taken to resolve bugs

Hi Frds

If the question asked for Bug Report then you can consider above ans or if the question asked as what are the main characteristics of eff. bug reporting ie while loggind the issues or reporting the issues to developer then follow below ones

-> Page name is necessary

-> Mention the steps in clear way and make sure steps should be as simple as possible

-> Description should be in a clear way

-> Expected behaviour should be in a convience way for the developer

-> Try to add screen shots always

-> If the issue is exists in more than one page then log a consolidate issue

-> Giving severity is very important for all issues

Srinivas