The difference between the Investor's cost and the Investor's percentage of the net identifiable assets of the Associate is known as:

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The difference between the Investor's cost and the Investor's percentage of the net identifiable assets of the Associate is known as the Acquisition Differential. This is also referred to as the Purchase Price Allocation (PPA). It represents the difference between what the acquirer paid for the investment and the fair value of the assets and liabilities acquired. Goodwill refers to the excess of the purchase price over the fair value of the net assets acquired, while the Fair Value Increment and Excess Book Value are not commonly used terms in accounting for business combinations.

The Difference Between the Investor's Cost and the Investor's Percentage