apparent magnitude that the object would have if it were viewed from a distance of exactly 10 parsecs (32.6 light-years), without extinction (or dimming) of its light due to absorption by interstellar matter and cosmic dust. By hypothetically placing all objects at a standard reference distance from the observer, their luminosities can be directly compared among each other on a magnitude scale. For Solar System bodies that shine in reflected light, a different definition of absolute magnitude (H) is used, based on a standard reference distance of one astronomical unit.- Apparent magnitude (Wikipedia)
Apparent magnitude (m) is a measure of the brightness of a star or other astronomical object. An object’s apparent magnitude depends on its intrinsic luminosity, its distance, and any extinction of the object’s light caused by interstellar dust along the line of sight to the observer.