The present invention relates to a method for processing a video signal and a video decoder, wherein an offset parameter of a reference block is acquired, an offset parameter of a current block is acquired by using the offset parameter of the reference block, an adaptive parameter is applied to the current block by using the offset parameter of the current block, and the reference block is a block in a different view point from the current block. According to the present invention, an accurate adaptive parameter can be applied to the current block by using an offset parameter of a reference view point in consideration of a difference between view points when obtaining the offset parameter of the current block.