A method and an apparatus of decoding a video signal are provided. The present invention includes the steps of parsing first coding information indicating whether a residual data of an image block in the enhanced layer is predicted from a corresponding block in the base layer, from the bitstream of the enhanced layer, and decoding the video signal based on the first coding information. And, the step of parsing includes the step of performing modeling of the first coding information based on second coding information indicating whether prediction information of the corresponding block in the base layer is used to decode the image block in the enhanced layer. Accordingly, the present invention raises efficiency of video signal processing by enabling a decoder to derive information on a prediction mode of a current block in a decoder instead of transferring the information to the decoder.