Sound scenes in 3D can be synthesized or captured as a natural sound field. To decode, a decode matrix specific to a given loudspeaker setup and generated using known loudspeaker positions is required. However, some source directions are attenuated for 2D loudspeaker setups such as 5.1 surround for example. An improved method for decoding an encoded audio signal of a sound field format for L loudspeakers at known positions is the step of adding the position of at least one virtual loudspeaker to the positions of the L loudspeakers (10), 3D decode matrix ( ) Generating (11)-L loudspeaker positions (Formula I) and at least one virtual position (Formula II) are used -, 3D decode matrix ( ) Downmixing (12), and decoding (14) the encoded audio signal (i14) using the downscaled 3D decode matrix (Formula III). As a result, a plurality of decoded loudspeaker signals q14 are obtained.
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