A method of processing a video signal, comprising the steps of: obtaining inter-view reference flag information for a picture of a base view, the inter-view reference flag indicating whether the picture of the base view is used for inter-view prediction of a current picture of a non-base view; when the picture of the base view is used for an inter-view prediction in accordance with the inter-view reference flag information, obtaining a picture coding structure flag for the picture of the base view, the picture coding structure flag indicating whether the picture of the base view is a frame picture or a field picture; generating a reference picture list for the inter-view prediction based on the picture coding structure flag; and predicting a pixel value of the current picture of the non-base view using the reference picture list for the inter-view prediction, wherein if the picture of the base view is a field picture, consecutive top field and bottom field of the base view are included in a same access unit, an access unit indicating a set of pictures having a same picture order count, wherein the reference picture list for the inter-view prediction includes the consecutive top field and bottom field of the base view within the same access unit, wherein if the current picture is a top field picture, the top field of the base view has a reference picture index smaller than that of the bottom field of the base view in the reference picture list, and wherein if the current picture is a bottom field picture, the top field of the base view has a reference picture index larger than that of the bottom field of the base view the reference picture list. obtaining inter-view reference flag information for a picture of a base view, the inter-view reference flag indicating whether the picture of the base view is used for inter-view prediction of a current picture of a non-base view; when the picture of the base view is used for an inter-view prediction in accordance with the inter-view reference flag information, obtaining a picture coding structure flag for the picture of the base view, the picture coding structure flag indicating whether the picture of the base view is a frame picture or a field picture; generating a reference picture list for the inter-view prediction based on the picture coding structure flag; and predicting a pixel value of the current picture of the non-base view using the reference picture list for the inter-view prediction, wherein if the picture of the base view is a field picture, consecutive top field and bottom field of the base view are included in a same access unit, an access unit indicating a set of pictures having a same picture order count, wherein the reference picture list for the inter-view prediction includes the consecutive top field and bottom field of the base view within the same access unit, wherein if the current picture is a top field picture, the top field of the base view has a reference picture index smaller than that of the bottom field of the base view in the reference picture list, and wherein if the current picture is a bottom field picture, the top field of the base view has a reference picture index larger than that of the bottom field of the base view the reference picture list.