Scottish Section News

A Divided Nation - NASDAL Goodwill Survey
This week has seen the release of the latest practice goodwill statistics from NASDAL. Perhaps rather aptly for the current political climate, the survey for the quarter ending 31st July 2018 shows a divided country with a huge disparity in practice goodwill values.
In Scotland, Cliff Fleming, partner at Condie & Co Chartered Accountants based in Fife said, “The valuations attributed by certain valuers have been in excess of what the market has been prepared to bear, primarily dictated by what the financial institutions are prepared to fund”.