A method of providing a timecode for a media sample, the timecode comprising data representing a time associated with the media sample, the method comprising: providing the media sample; processing (304; 400) the media sample including incorporating a timecode comprising a timestamp and a timebase, wherein the timebase comprises: a units-per-second parameter that indicates a number of basic units of time in the timebase per second; and a units-per-frame parameter that indicates a number of basic units of time to be added for each frame count increment; and wherein the timestamp comprises a plurality of parameters including: one or more time measure parameters; a frame parameter that indicates a frame count, wherein the frame parameter, when multiplied by the units-per-frame parameter and divided by the units-per-second parameter, specifies an amount of time in seconds to be added as a component of the timestamp; and an offset parameter that specifies a difference between the time represented by the timecode associated with the media sample and a true time, wherein the offset parameter, when divided by the units-per-second parameter, specifies an amount of time in seconds to be added as a component of the timestamp; and providing the processed media sample to a receiver. providing the media sample; processing (304; 400) the media sample including incorporating a timecode comprising a timestamp and a timebase, wherein the timebase comprises: a units-per-second parameter that indicates a number of basic units of time in the timebase per second; and a units-per-frame parameter that indicates a number of basic units of time to be added for each frame count increment; and wherein the timestamp comprises a plurality of parameters including: one or more time measure parameters; a frame parameter that indicates a frame count, wherein the frame parameter, when multiplied by the units-per-frame parameter and divided by the units-per-second parameter, specifies an amount of time in seconds to be added as a component of the timestamp; and an offset parameter that specifies a difference between the time represented by the timecode associated with the media sample and a true time, wherein the offset parameter, when divided by the units-per-second parameter, specifies an amount of time in seconds to be added as a component of the timestamp; and providing the processed media sample to a receiver. a units-per-second parameter that indicates a number of basic units of time in the timebase per second; and a units-per-frame parameter that indicates a number of basic units of time to be added for each frame count increment; and wherein the timestamp comprises a plurality of parameters including: one or more time measure parameters; a frame parameter that indicates a frame count, wherein the frame parameter, when multiplied by the units-per-frame parameter and divided by the units-per-second parameter, specifies an amount of time in seconds to be added as a component of the timestamp; and an offset parameter that specifies a difference between the time represented by the timecode associated with the media sample and a true time, wherein the offset parameter, when divided by the units-per-second parameter, specifies an amount of time in seconds to be added as a component of the timestamp; and providing the processed media sample to a receiver. one or more time measure parameters; a frame parameter that indicates a frame count, wherein the frame parameter, when multiplied by the units-per-frame parameter and divided by the units-per-second parameter, specifies an amount of time in seconds to be added as a component of the timestamp; and an offset parameter that specifies a difference between the time represented by the timecode associated with the media sample and a true time, wherein the offset parameter, when divided by the units-per-second parameter, specifies an amount of time in seconds to be added as a component of the timestamp; and providing the processed media sample to a receiver.