Countries may choose to apply reporting provisions differently, in a way that matches their capacities - applying the most ambitious guidelines in areas where they have sufficient capacity, reporting in a less complete way in other areas, and enhancing the completeness and transparency of their reporting over time. The enhanced transparency framework will rest on common MPGs (Art. The development of MPGs is to draw upon experience from existing transparency arrangements, to build on and enhance these arrangements, but also to eventually supersede the current measurement, reporting and verification system (Decision 1/CP.21 Paragraph 98). While the Cancun reporting arrangements continued to refer to previous reporting guidelines for national communications (NCs), the Paris Agreement text suggests MPGs will be standalone documents that can refer to new guidance documents being prepared as part of the enhanced transparency framework (e.g. accounting guidance) rather than previous guidance.