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Garden
Anything related to the activity of attending to one's garden or the objects, animals,plants and shrubs found therein.
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measurement
Financial services; Accountancy
The process of determining the monetary amounts at which the elements of the financial statements are to be recognised and carried in the balance sheet [statement of financial ...
monetary items
Financial services; Accountancy
Units of currency held and assets and liabilities to be received or paid in a fixed or determinable number of units of currency.
minimum lease payments
Financial services; Accountancy
The payments over the lease term that the lessee is or can be required to make, excluding contingent rent, costs for services and taxes to be paid by and reimbursed to the lessor, ...
mutual entity
Financial services; Accountancy
An entity, other than an investor-owned entity, that provides dividends, lower costs or other economic benefits directly to its owners, members or participants. For example, a ...
minority interest monetary assets
Financial services; Accountancy
See ‘non-controlling interest’ Money held and assets to be received in fixed or determinable amounts of money.
multi-employer (benefit) plans
Financial services; Accountancy
Defined contribution plans (other than state plans) or defined benefit plans (other than state plans) that: (a) pool the assets contributed by various entities that are not under ...
net assets available for benefits
Financial services; Accountancy
The assets of a plan less liabilities other than the actuarial present value of promised retirement benefits.