Shevach Riabtsev provided a great presentation about HEVC/H.265 in
In his presentation, he described HEVC/H.265 as follows
Shevach said "In addition to AVC/H.264, SAO and SAO Params Estimation added.
SAO Params Est. can be executed right after deblocking or right after the reconstruction
as shown in the figure.
HEVC similarity with AVC/H.264 allows quick upgrading of existing AVC/H.264 solutions
to HEVC ones."