RA21.2 Real World Emphasis Thomson Reuters Corporation Access the financial statements of Thomson Reuters Corporation for its year ended December 31, 2020, from the company's website at www.thomsonreuters.ca. The company's annual report states, in its business overview, that Thomson Reuters is a "leading provider of business information services." Instructions a. Review the Summary of Business and Significant Accounting Policies (Note 1) to the financial statements and determine whether the company reported any changes in accounting standards. Identify and explain the change in accounting policy that the company implemented in the reporting period. If the change was due to an amendment of the standards, provide the details of the effective date of the change. Classify the change as being one of the following: 1. A change in accounting policy mandated by a change in a primary source of GAAP 2. A voluntary change in accounting policy 3. A change in estimate b. For the change reported above, explain whether the change was retrospectively or prospectively applied. What was the effect of each change on the financial statements of Thomson Reuters in each year presented? c. Does the company provide any information or details for future accounting changes? If so, identify these changes and describe the note disclosure provided for these