Posted by & filed under Canadian Economy, Corporate Strategy, Financial Reporting and Analysis.

Description: Many were caught by surprise last week when retail giant Target announced it was ending its Canadian experiment and closing all of its stores here. Many have speculated on what went wrong in this strategic misstep. Impacts of Target’s withdrawal may be difficult to assess, but it will certainly hit the retail real estate market.

Source: CBC.com

Date:  January 17, 2015

Link: http://www.cbc.ca/news/business/target-canada-s-closure-leaves-landlords-with-vacant-real-estate-1.2913138

Discussion Points:

1) Were you surprised by Target’s decision? Why or why not?

2) What are some of the strategic lessons we might see in Target’s Canadian experience?

3) What financial reporting considerations emerge in a case like this of discontinued operations?

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