AVCHD (Advanced Video Coding High Definition) is a file-based format for the digital recording and playback of high-definition video. Developed jointly by Sony and Panasonic, the format was introduced in 2006 primarily for use in high definition consumer camcorders.
The *.m2v files are normally destined to be multiplexed (muxed), which is the process of adding audio data and perhaps other streams such as subtitles, before use. M2Vs are created by demultiplexing (demuxing) an existing MPEG-2, or by converting another video format to MPEG-2. The file extension m2v is mostly found with SFV Host Files.