The purpose of this brief note is to explain the rationale, content, and mechanics of internationally comparable estimates of child poverty. It should be highlighted the emphasis is on internationally comparable estimates. The virtue of this estimates is not their accuracy country-by-country, but the possibility of comparing child poverty across countries because strictly the same dimensions, the same indicators, and the same thresholds have been used. Moreover, they allow for meaningful supra-national aggregates as they allow to add “like with like” across countries and regions. Thus, they are not intended nor should they be used for nationally relevant child poverty assessment.