An apparatus for encoding video information, comprising: a memory unit for storing video information associated with a plurality of layers; and a processor operationally coupled to the memory unit and configured to: obtain information associated with a current access unit, AU, to be encoded in a structure according to an HEVC standard, the current AU containing pictures from one or more layers of the plurality of layers, characterized in that, if the plurality of layers comprises at least: a first layer containing an IRAP picture, and a second layer containing no picture or containing a discardable picture, the processor is further configured to: indicate, by appropriately setting a value of a poc_reset_idc flag, a reset of the picture order count, POC, at a layer included in the current AU and perform the reset of the POC of the layer at the current AU, the reset being either: 1) resetting only the most significant bits, MSBs, of the POC, or 2) resetting both the MSBs of the POC and the least significant bits, LSBs, of the POC; and at pictures in one or more AUs subsequent to the current AU in decoding order, set a value of a full_poc_reset_flag indicative of whether the reset of the POC of the layer of the current AU is a full reset, wherein the value of the full_poc_reset_flag is set equal to 0 when the POC is reset by resetting only the MSBs of the POC, wherein the value of the full_poc_reset_flag is set equal to 1 when the POC is reset by resetting both the MSBs of the POC and the LSBs of the POC, wherein the pictures from the one or more layers in the current AU have the same POC resetting period. a memory unit for storing video information associated with a plurality of layers; and a processor operationally coupled to the memory unit and configured to: obtain information associated with a current access unit, AU, to be encoded in a structure according to an HEVC standard, the current AU containing pictures from one or more layers of the plurality of layers, characterized in that, if the plurality of layers comprises at least: a first layer containing an IRAP picture, and a second layer containing no picture or containing a discardable picture, the processor is further configured to: indicate, by appropriately setting a value of a poc_reset_idc flag, a reset of the picture order count, POC, at a layer included in the current AU and perform the reset of the POC of the layer at the current AU, the reset being either: 1) resetting only the most significant bits, MSBs, of the POC, or 2) resetting both the MSBs of the POC and the least significant bits, LSBs, of the POC; and at pictures in one or more AUs subsequent to the current AU in decoding order, set a value of a full_poc_reset_flag indicative of indicate, by appropriately setting a value of a poc_reset_idc flag, a reset of the picture order count, POC, at a layer included in the current AU and perform the reset of the POC of the layer at the current AU, the reset being either: 1) resetting only the most significant bits, MSBs, of the POC, or 2) resetting both the MSBs of the POC and the least significant bits, LSBs, of the POC; and 1) resetting only the most significant bits, MSBs, of the POC, or 2) resetting both the MSBs of the POC and the least significant bits, LSBs, of the POC; and at pictures in one or more AUs subsequent to the current AU in decoding order, set a value of a full_poc_reset_flag indicative of whether the reset of the POC of the layer of the current AU is a full reset, wherein the value of the full_poc_reset_flag is set equal to 0 when the POC is reset by resetting only the MSBs of the POC, wherein the value of the full_poc_reset_flag is set equal to 1 when the POC is reset by resetting both the MSBs of the POC and the LSBs of the POC, wherein the pictures from the one or more layers in the current AU have the same POC resetting period. wherein the value of the full_poc_reset_flag is set equal to 0 when the POC is reset by resetting only the MSBs of the POC, wherein the value of the full_poc_reset_flag is set equal to 1 when the POC is reset by resetting both the MSBs of the POC and the LSBs of the POC, wherein the pictures from the one or more layers in the current AU have the same POC resetting period.