Many people, myself included, will use the terms "missed approach" and "go-around" interchangeably in conversation. More technically, the "missed approach" is the part of the instrument approach procedure you follow, and the "go-around" is the airplane procedure you use to initiate the missed approach.
Either one is rarely classified as an "incident," and need be reported only if unusual circumstances (engine failure, TCAS RA, wind shear, bird strike...) are the cause.