Accounting standards update, ASU 2016-01, is effective for publicly traded companies with a fiscal year beginning after December 31, 2017. The accounting update now requires companies to classify its equity investments at fair value, except those accounted for using the Equity Method. In other words, equity investments are no longer classified as available-for-sale securities. Based on your knowledge of the accounting for equity investments, what is the financial reporting implications for a company that typically makes equity investments classified as available-for-sale? What impact might this reporting requirement have?