Other reports in this collection 2.3.2.
Subsequent sections elaborate on options for addressing the key accounting questions.
Two accounting approaches are discussed here that may meet these requirements. The Parties could decide to adopt either one of these approaches, or some combination of the two. The first approach to accounting is land-based. Its starting point is the total carbon stock change in applicable carbon pools on land units subject to Kyoto activities. Implementing this rule involves first identifying land units on which applicable activities occur.