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ManagementCollective term for those persons responsible for the day-to-day running of a business.
Management AccountingReporting accounting information within a business, for management use only.
Market Value (of a Share)The price for which a share could be transferred between a willing buyer and a willing seller.
Marking to MarketValuing a marketable asset at its current market price.
MarginProfit, seen as the 'margin' between revenue and expense.
MatchingExpenses are matched against revenues in the period they are incurred (see also accruals basis).
MaterialityInformation is material if its omission or misstatement could influence the economic decisions of users taken on the basis of the financial statements.
MaturityThe date on which a liability is due for repayment.
Maturity Profile of DebtThe timing of loan repayments by a company in the future.
Memorandum (for a Company)Document setting out main objects of the company and its powers to act.
MergerTwo organisations agree to work together in a situation where neither can be regarded as having acquired the other.
Minority InterestThe ownership interest in a company held by persons other than the parent company and its subsidiary undertakings. Also called a non-controlling interest.