Plain English Meaning
It's the manufacturer's instruction book for that exact aircraft. It tells the pilot what the aircraft can and cannot do, how to operate its systems, and what numbers to use for things like takeoff distance and fuel burn.
Full Definition
The official document, produced by the aircraft manufacturer and approved by the FAA, that contains the operating limitations, procedures, performance data, and systems descriptions specific to a particular aircraft. The Airplane Flight Manual (AFM) is the regulatory document required to be on board for flight; the Pilot's Operating Handbook (POH) is the manufacturer's expanded version that, when it contains the FAA-approved AFM , serves the same regulatory function. terms are commonly used interchangeably for newer aircraft where the POH includes the .