Supplementary Methods and Good Practice Guidance Arising from the Kyoto Protocol

Accounting The rules for comparing emissions and removals as reported with commitments. Approach The way in which areas are represented and reported for land-use categories, and conversions between land-use categories, so that they are applied as appropriately and consistently as possible in inventory calculations. The Intergovernmental Panel on Climate Change (IPCC) identifies Approaches 1, 2 and 3 of increasing geographic specificity.

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