Financial Accounting Terms with "M"
Glossary of Financial Accounting - Glossario Contabilità Finanziaria
Glossary of Financial Accounting - Glossario Contabilità Finanziaria
Management: collective term for those persons responsible for the day-to-day running of a business.
Management: collective term for those persons responsible for the day-to-day running of a business.
Management Accounting: reporting accounting information within a business, for management use only.
Management Accounting: reporting 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.
Market Value (of a Share): the price for which a share could be transferred between a willing buyer and a willing seller.
Marking to Market: valuing a marketable asset at its current market price.
Marking to Market: valuing a marketable asset at its current market price.
Margin: profit, seen as the 'margin' between revenue and expense.
Margin: profit, seen as the 'margin' between revenue and expense.
Matching: expenses are matched against revenues in the period they are incurred (see also accruals basis).
Matching: expenses are matched against revenues in the period they are incurred (see also accruals basis).
Material: see materiality.
Material: see materiality.
Materiality: information is material if its omission or misstatement could influence the economic decisions of users taken on the basis of the financial statements.
Materiality: information is material if its omission or misstatement could influence the economic decisions of users taken on the basis of the financial statements.
Maturity: the date on which a liability is due for repayment.
Maturity: the date on which a liability is due for repayment.
Maturity Profile of Debt: the timing of loan repayments by a company in the future.
Maturity Profile of Debt: the 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.
Memorandum (for a Company): document setting out main objects of the company and its powers to act.
Merger: two organisations agree to work together in a situation where neither can be regarded as having acquired the other.
Merger: two organisations agree to work together in a situation where neither can be regarded as having acquired the other.
Minority Interest: the ownership interest in a company held by persons other than the parent company and its subsidiary undertakings. Also called a non-controlling interest.
Minority Interest: the ownership interest in a company held by persons other than the parent company and its subsidiary undertakings. Also called a non-controlling interest.