Financial Accounting Terms with "M"

Glossary of Financial Accounting - Glossario Contabilità Finanziaria

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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.

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.

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).

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.

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.

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.

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.