The Biomass Expansion Factor (BEF) and the Root-to-Shoot Ratio (R) are variables used to quantify carbon stock in forests. They are often considered as constant or species/area specific values in most studies. This study aimed at showing tree size and age dependence upon BEF and R and proposed equations to improve forest biomass and carbon stock. Data from 70 sample Pinus spp. grown in southern Brazil trees in different diameter classes and ages were used to demonstrate the correlation between BEF and R, and forest inventory data, such as DBH, tree height and age. Total dry biomass, carbon stock and CO2 equivalent were simulated using the IPCC default values of BEF and R, corresponding average calculated from data used in this study, as well as the values estimated by regression equations. The mean values of BEF and R calculated in this study were 1.47 and 0.17, respectively. The relationship between BEF and R and the tree measurement variables were inversely related with negative exponential behavior. Simulations indicated that use of fixed values of BEF and R, either IPCC default or current average data, may lead to unreliable estimates of carbon stock inventories and CDM projects. It was concluded that accounting for the variations in BEF and R and using regression equations to relate them to DBH, tree height and age, is fundamental in obtaining reliable estimates of forest tree biomass, carbon sink and CO2 equivalent.