Oh my God! Anthony has passed on more know-how to her daughter and as usually he proved to be a sensitive and delicate father. It is clear that the hero of our stories must have had the trauma of bankruptcy. Perhaps a customer whom he audited?? That is possible as once he has mentioned difficult impairment tests of fixed assets. The customer is said to have gone bankrupt having disclosed write-downs to one half of its fixed assets in its financial statements ?  If he did not disclose them, he would continue to be a customer of Anthony?s. Well, accounting standards are ruthless unless you apply them reasonably.