Writing Assignment The writing assignment has to be between 650-700 words. With 2-3 references to follow, one in particular has to be from the book we are studying out of: Intermediate accounting (7th ed.). Spiceland, Sepe & Nelson. McGraw-Hill Publishing. . Topic: Briefly describe some of the similarities and differences between U.S. GAAP and iGAAP with respect to balance sheet reporting. .