There are many popular reference levels for dB measurements: Wikipedia has a long list of accepted terms.
Simply, "dBm" is a power measure, with reference value 1 mW, and the impedance must be specified if you are measuring voltage. Common impedances are 50 ohms (for RF) and 600 ohms (for audio), which are quite different.
However, "dBu" is a voltage measure, where the reference is the voltage (0.775 V rms) across a 600 ohm resistor with 1 mW of power, but the measurement is strictly voltage and independent of the impedance.
It is often used to specify signal transformers or measurements in audio amplifiers.
Similarly, "dBV" is a voltage measure, where the reference is 1 V rms, independent of impedance.