Kyoto Protocol Reference Manual on Accounting of Emissions

This Manual produced by the UNFCCC secretariat and dated February 2007 provides "a reference tool to assist Parties included in Annex I to the United Nations Framework Convention on Climate Change (Annex I Parties) in the implementation of their commitments related to accounting of emissions and assigned amounts under the Kyoto Protocol. In this regard, the manual synthesizes the requirements for Annex I Parties
with respect to:
• National systems for preparation of national inventories;
• National registries;
• Reporting, review and compliance procedures related to the
accounting of emissions and assigned amount;
• Accounting for land use, land-use change and forestry (LULUCF)
activities;
• Participation in the Kyoto Protocol mechanisms and the procedures
for establishing, maintaining and suspending eligibility; and
• Transactions of Kyoto Protocol units.
This manual does not address methodologies and baselines or procedures for crediting of emission reduction and removal projects under the clean development mechanism or joint implementation. Nor does it provide information on other Kyoto Protocol commitments not directly related to the accounting of Parties’ emissions and assigned amounts, other than what is covered in this introduction.