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HomeWonder Ltd.

Flora Niu & Bixia Xu

Issues in Accounting Education2026https://doi.org/10.2308/issues-2023-116article
AJG 2ABDC A
Weight
0.50

Abstract

This instructional case examines the complexities of cross-border accounting through a comparative analysis of lease accounting under IFRS 16 and the corresponding U.S. standard, ASC 842, within the context of an international business acquisition. It also addresses key financial reporting challenges, including changes in depreciation methods, the recognition of impairment losses, and an optional analysis of their effects on earnings per share (EPS). In addition, the case introduces an ethical dilemma involving managerial discretion and potential self-interest, prompting students to evaluate the ethical implications of discretionary reporting decisions. Designed for intermediate undergraduate financial accounting courses, the case fosters critical thinking by integrating technical accounting analysis with ethical reasoning. It aligns with learning objectives related to global professional competence, ethical awareness, and the application of professional judgment in complex international accounting scenarios.

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https://doi.org/https://doi.org/10.2308/issues-2023-116

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@article{flora2026,
  title        = {{HomeWonder Ltd.}},
  author       = {Flora Niu & Bixia Xu},
  journal      = {Issues in Accounting Education},
  year         = {2026},
  doi          = {https://doi.org/https://doi.org/10.2308/issues-2023-116},
}

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Evidence weight

0.50

Balanced mode · F 0.40 / M 0.15 / V 0.05 / R 0.40

F · citation impact0.50 × 0.4 = 0.20
M · momentum0.50 × 0.15 = 0.07
V · venue signal0.50 × 0.05 = 0.03
R · text relevance †0.50 × 0.4 = 0.20

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