Mobile multimedia contents have been introduced in the market and their demand is growing every day due to the increasing number of mobile devices and the possibility to watch them at any moment in any place. These multimedia contents are delivered over different networks that are visualized in mobile terminals with heterogeneous characteristics. To ensure a continuous high quality it is desirable that this multimedia content can be adapted on-the-fly to the transmission constraints and the characteristics of the mobile devices. In general, video contents are compressed to save storage capacity and to reduce the bandwidth required for its transmission. Therefore, if these compressed video streams were compressed using scalable video coding schemes, they would be able to adapt to those heterogeneous networks and a wide range of terminals. Since the majority of the multimedia contents are compressed using H.264/AVC, they cannot benefit from that scalability. This paper proposes a technique to convert an H.264/AVC bitstream without scalability to a scalable bitstream with temporal scalability as part of a scalable video transcoder for mobile communications. The results show that when our technique is applied, the complexity is reduced by 98 % while maintaining coding efficiency.