The revised guidelines, as adopted by the Executive Body at its thirty-second session in December 2013 for application in 2015 and subsequent years, serve to assist Parties, through a common approach, in meeting their obligations under the Convention on Long-range Transboundary Air Pollution and its protocols. They support the evaluation of emission reduction strategies and facilitate the technical review of air pollutant emission inventories. They allow for the effective assessment of compliance with emission obligations under the Convention and facilitate the harmonization of emission