The 123-page report was released at 13.30BST today.
It said Moscow’s lack of planning “made it difficult for the commission to evaluate the project".
London, New York, Paris and Madrid were praised in all aspects of their bids, including plans for venues, the Olympic Village, accommodation and transport.
It was felt Madrid needed more hotel rooms close to the Games, as some accommodation in cities an hour away by high-speed rail may have to be used to meet Olympic standards.
However, it earned praise for its integrated transport and infrastructure, as well as the promise to hold the ‘greenest ever’ Olympics, which would leave “significant environmental legacies”.
For New York the report noted that no guarantees had been provided for the construction of a new Olympic Stadium.
London found favour with the legacy that a successful Games would deliver, particularly through regeneration of the east end where the Olympic Village would be built.
The IOC did, however, note that "careful planning would be required to ensure that all facilities are completed on time".
A favourable report for Paris leaves it as the frontrunner in the race to land the Games. The IOC announces the winner on July 6.
