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Scalable video coding (SVC) allows encoded bitstreams to be adapted. However, most bitstreams do not incorporate this scalability so bitstreams have to be adapted multiple times to accommodate for varying network conditions or end-user devices. Each adaptation incorporates an additional loss of quality due to transcoding. To overcome this issue, we propose a single transcoding step from H.264/AVC to SVC. Doing so, the resulting bitstream can be freely adapted without any additional quality reduction. Open-loop transcoding architectures can be used for H.264/AVC-to-SVC transcoding with a low complexity, although these architectures suffer from drift artifacts. Closed-loop transcoding, on the other hand, requires a higher complexity. To overcome the drawbacks of both systems, we propose combining both techniques.