An apparatus configured to code video information includes a memory unit and a processor in communication with the memory unit. The memory unit is configured to store video information associated with a first video layer having a current picture. The processor is configured to process a first offset associated with the current picture, the first offset indicating a difference between (a) most significant bits (MSBs) of a first picture order count (POC) of a previous picture in the first video layer that precedes the current picture in decoding order and (b) MSBs of a second POC of the current picture.