Where is the missed approach point?

For a nonprecision approach the missed approach point MAP is usually visually identified by a capitalized and bold M in the Jeppesen approach plates or at the end of the solid line of the profile view for NACO plates.
There are several ways to identify the missed approach point:
1.     Published DME at the MAP
2.     NAVAID such as a middle marker MM
3.     Timing from the FAF

As a backup to determine the distance from the FAF to the MAP always refer to the timing chart near the bottom of the approach plate. One of the three lines in the chart will always provide the nautical miles from the FAF to the MAP.
For a precision approach like the ILS the MAP is that point at which the aircraft reaches the DA (H).