A method of decoding a bistream comprising a plurality of layers according to the present invention includes setting parameters for decoding the bitstream from a random access point when random access occurs, and decoding a decoding target picture, wherein the setting of the parameters includes setting an initialization flag indicating whether the decoding target picture, that is an intra random access point (IRAP) picture, is output by correctly decoding all reference layers of a target layer including the decoding target picture when the random access occurs; setting a flag variable (NoRaslOutputFlag) indicating whether the decoding target picture is used as a random access point; and resetting the initialization flag when the decoding target picture is an IRAP picture and the flag variable is 1.