• IPCC Task Force on National Greenhouse Gas Inventories (TFI) has a Bureau (TFB). During the 26th Meeting of Task Force Bureau (TFB) held on 28 - 29 August 2014 in Ottawa, it concluded that the 2006 IPCC Guidelines for National Greenhouse Gas Inventories provide a technically sound methodological basis of national greenhouse gas inventories, and therefore fundamental revision is unnecessary.  However, to maintain the scientific validity of the 2006 IPCC Guidelines, certain refinements may be required, taking into account scientific and other technical advances that have matured sufficiently since 2006.
• Based on this conclusion, the “2019 Refinement to the 2006 IPCC Guidelines for National Greenhouse Gas Inventories” (2019 Refinement) was adopted/accepted by the IPCC at its 49th Session on 12 May 2019.
• Its overall aim is to provide an updated and sound scientific basis for supporting the preparation and continuous improvement of national greenhouse gas inventories. The 2019 Refinement does not revise nor replace the 2006 IPCC Guidelines, but update, supplement and/or elaborate the 2006 IPCC Guidelines where gaps or out-of-date science have been identified. It should be used in conjunction with the 2006 IPCC Guidelines.
• It provides supplementary methodologies for sources and sinks of greenhouse gases where gaps have been identified, where new technologies and production processes have emerged requiring elaborated methodologies, or for sources and sinks that are not well covered by the 2006 IPCC Guidelines.
• It also provides updated default values of emission factors and other parameters based on the latest available science. Wherever possible, it provides additional or alternative up-to-date information and guidance, as clarification or elaboration of existing guidance in the 2006 IPCC Guidelines.
• For example, there is guidance in the 2019 Refinement to the 2006 IPCC guidelines, which address methane emissions from flooded lands, such as reservoirs.
• Decision 18/CMA.1, paragraph 20 of its annex stipulated that each Party shall use the 2006 IPCC Guidelines, and shall use any subsequent version or refinement of the IPCC guidelines agreed upon by the Conference of the Parties serving as the meeting of the Parties to the Paris Agreement (CMA). The 2019 Refinement to the 2006 IPCC Guidelines is a refinement of the IPCC guidelines, but no agreement has been reached yet by the CMA.
• 2019 Refinement to the 2006 IPCC guidelines can be accessed here: https://www.ipcc-nggip.iges.or.jp/public/2019rf/index.html.