Aspects of the present disclosure provide an image processing device that includes circuitry configured to perform a decoding process on an encoded stream for generating an image. The encoded stream is arranged into largest coding units (LCUs), and filtering parameters applicable to each LCU are provided at a beginning portion of the corresponding LCU. The circuitry is further configured to perform adaptive offset filtering on portions of the image that correspond to the LCUs using the filtering parameters set at the beginning portions of the LCUs, respectively.