Target Corporation prepares its financial statements according to U.S. GAAP. Targets financial statements and disclosure notes for the year ended February 3, 2018, are available in Connect. This material is also available under the Investor Relations link at the companys website (www.target.com). This case addresses a variety of characteristics of financial statements prepared using U.S. GAAP. Questions are grouped in parts according to various sections of the textbook.

F7. How many shares were included in diluted earnings per share but not basic earnings per share due to share-based compensation awards?

F8. Refer to Targets financial statements for the year ended February 3, 2018. Note 3 provides information on an accounting change Target made in fiscal 2017. Was this a change in estimate, a change in principle, a change in reporting entity, or an error correction?