ISTQB stands for the International Software Testing Qualifications Board. This is a professional certification that can be acquired. One of the things you need to know if you are going for this certification is what information need not be included in a test incident report.
The answer to this question is that the actual and expected outcomes do not need to be included. However, a few things that do need to be included are how to fix the faut, how to reproduce the fault, test environment details, severity, and priority. All of those things just listed would have to be included in the report.