Third generation mobile communication systems will provide more advanced types of interactive and distribution services, and video is one of the most prominent applications for multimedia communications. Adapting the media content to different networks characteristics (communication links and access terminals), in order to enable video delivery with acceptable service quality, is one of the most important problems in this setting. In this paper, we consider one of the video adaptation methods, namely video transcoding, and we present new buffer-based strategies for temporal video transcoding in a real-time context. Simulation results show that our strategies achieve a good performance in hard transcoding conditions also.