A method comprising: encoding pictures into a bitstream, the bitstream comprising at least two scalability layers, pictures being associated with access units and pictures being associated individually with one of the at least two scalability layers; indicating in the bitstream inter-layer prediction dependencies, indicative of direct reference layers, if any, of a first scalability layer and indirect reference layers, if any, of the first scalability layer; selecting an earlier picture in decoding order as a basis for deriving picture order count (POC) related variables for a current picture based on a pre-defined algorithm, the current picture being associated with a current scalability layer, wherein the earlier picture is the closest preceding picture, in decoding order, to the current picture among a set of pictures that are associated with the current scalability layer or any direct or indirect reference layer of the current scalability layer.