In this paper the concept of meter is investigated, taking into account elements of perception and performance. Considerable problems with the traditional theories lead to a broadened definition of meter as the temporal framework of music. A descriptive method for meter based on this definition is proposed, it consists of three main levels: essential beat patterns, metric hierarchies (meter in strict sense) and metric microstructure. The emphasis is on the importance of periodic beats and microstructure and of their combination to reach a complete description of meter. Finally the significance of interpretational elements in the perception of meter is discussed, stressing the need to start from performed music in order to obtain a correct image of the meter in a particular piece.