EBU Single Rulebook Q&A 24 October 2016 2016_2963 Reconciliation of FINREP and COREP with regard to goodwill

May the amounts of goodwill reported in FINREP and COREP differ due to differences in treatment between the accounting framework and the CRR? The reporting instructions set out in the Regulation (EU) No 680/2014 concerning goodwill in row 310 lay down that goodwill has the same meaning as under the applicable accounting standard and the amount to be reported shall be the same that is reported in