An apparatus configured to decode video information, the apparatus comprising: a memory unit configured to store video information associated with a first video layer having a first picture; and a processor in communication with the memory unit, the processor configured to: process picture order count (POC) derivation information contained in one of a supplemental enhancement information (SEI) message associated with the first picture, wherein the POC derivation information comprises at least a POC value of a second picture encoded in the first video layer, wherein the second picture is associated with a POC value reset instruction and precedes the first picture in decoding order; perform the POC value reset instruction associated with the second picture, to reset the POC value of the second picture, and to reset the POC value of at least one picture in the first video layer that precedes the second picture in decoding order, if the second picture is available; or reset, based on the POC value of the second picture included in the POC derivation information associated with the first picture, a POC value of the at least one picture in the first video layer that precedes the second picture in decoding order, if the second picture is not available. a memory unit configured to store video information associated with a first video layer having a first picture; and a processor in communication with the memory unit, the processor configured to: process picture order count (POC) derivation information contained in one of a supplemental enhancement information (SEI) message associated with the first picture, wherein the POC derivation information comprises at least a POC value of a second picture encoded in the first video layer, wherein the second picture is associated with a POC value reset instruction and precedes the first picture in decoding order; perform the POC value reset instruction associated with the second picture, to reset the POC value of the second picture, and to reset the POC value of at least one picture in the first video layer that precedes the second picture in decoding order, if the second picture is available; or reset, based on the POC value of the second picture included in the POC derivation information associated with the first picture, a POC value of the at least one picture in the first video layer that precedes the second picture in decoding order, if the second picture is not available. process picture order count (POC) derivation information contained in one of a supplemental enhancement information (SEI) message associated with the first picture, wherein the POC derivation information comprises at least a POC value of a second picture encoded in the first video layer, wherein the second picture is associated with a POC value reset instruction and precedes the first picture in decoding order; perform the POC value reset instruction associated with the second picture, to reset the POC value of the second picture, and to reset the POC value of at least one picture in the first video layer that precedes the second picture in decoding order, if the second picture is available; or reset, based on the POC value of the second picture included in the POC derivation information associated with the first picture, a POC value of the at least one picture in the first video layer that precedes the second picture in decoding order, if the second picture is not available. <EOS>