Majority interest, 464
Markdown, 204, 227
Market rate, 500
Market risk, 153, 186
Market value, 153, 332
Market value approach, 500
Marketable, 332
Marketable equity securities, 153
Markup, 204, 227
Materiality, 698
Mature biological assets, 800
Maturity date, 500
Maturity value, 500
Measurement date, 620, 658
Merchandise inventory, 202
Merger, 414
Minimum lease payment (MLP), 521
Minority interest, 416, 433, 449, 709, 747
Accounting for, 433
Modernization of EU accounting directives, 16
Modified indirect method, 134
Modified treasury stock method, 687
Monetary financial assets and liabilities, 154, 263, 308
Monetary items, 742, 822, 843
Monetary test, 468
Monetary vs. nonmonetary method, 742, 746, 843
Money-over-money transactions, 559
Mortality rate, 620
Moving-average, 205
Multiemployer plans, 637
Multinational companies (MNC), 5, 740
Multiple pension plans, 637