This Wiki page is edited by participants of the WCAG Working Group. It does not necessarily represent consensus and it may have incorrect information or information that is not supported by other Working Group participants, WAI, or W3C. It may also have some very useful information.
From WCAG WG
WCAG definition of name
text by which software can identify a component within Web content to the user
Note 1: The name may be hidden and only exposed by assistive technology, whereas a label is presented to all users. In many (but not all) cases, the label and the name are the same.
Note 2: This is unrelated to the name attribute in HTML.
Additional guidance when applying to Electronic Documents and Software Aspects of Products
This applies directly as written, and as described in WCAG 2.0 glossary replacing "Web Content" with "Content".
NOTE: "AccessibleName" (or however it is called in different APIs) of the Accessibility API of the platform is an example of such a name.