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Proper implementation of reducing emissions from deforestation and forest degradation, plus improving forest management, carbon stock enhancement and conservation (REDD+) requires addressing challenges related to social, technological, ecological and economical issues . These challenges are scale dependent (both in time and space) but must be addressed to achieve the viability of short- and long-term REDD+ initiatives. Furthermore, the details for accounting carbon dynamics (to assess capture and emissions) under REDD+ are an ongoing international discussion. Multiple studies have addressed the importance of applying multi-scale and multi-method approaches for improving frameworks for monitoring, reporting and verification (MRV) for implementation of REDD+ . However, there are still several challenges ahead for proper and successful carbon accounting in REDD+. Here, we briefly discuss three key issues related to: forest degradation, full accounting of carbon fluxes in forests and belowground carbon dynamics. We believe these represent ongoing important challenges that must be addressed to reduce uncertainties in estimating forest carbon emissions and removals, particularly in the light of future implementation of REDD+. Inglés