ABC Emission Inventory Manual (ABC-EIM) discussed the methodology for compilation of emissions of major pollutants from various sectors. ABC-EIM is accompanied with an Excel-based workbook, which can be used for compilation and estimation of emissions of the ABCs precursors. ABC EIM has been developed after reviewing the structure and content of other major emission inventories.The ABC-EIM has added emphasis on open biomass burning emissions. This manual presents methods for temporal and spatial distribution of emissions. It includes emission estimations of black carbon (BC) and organic carbon (OC), which are not addressed in detail by existing manuals. The manual has also been tested in two case studies of emission inventories developed for Indonesia and Thailand, using the Excel-based tool which can also be applied in emission inventories in other Asian countries. The ABC-EIM allows use of best available emission factors relevant to the region.