The article mentions that 'Due to the estimation processes inherent in financial reporting, the current environment has forced finance functions to take a closer look at impairment, valuation, net realizable value'

You are the accountant of a Company with the following assets: vehicles, land, property, publishing rights, goodwill, investments, receivables and cash. You are required to explain to management whether the Company needs to take a closer look at impairment, valuation and revaluation of its assets, as a result of 'the current environment'. Provide justifications for your answer.