Method for Higher Order Ambisonics encoding and decoding using Singular Value Decomposition, said method including the steps: - receiving an audio input signal (| x (Ω s)〉); - based on direction values ( Ω s) of sound sources and an Ambisonics order ( N s) of said audio input signal (| x (Ω s)〉), forming (11,31) corresponding ket vectors (| Y (Ω s)〉) of spherical harmonics and a corresponding encoder mode matrix ( Ξ O x S); - carrying out (13,23,33) on said encoder mode matrix ( Ξ O x S) a Singular Value Decomposition, wherein two corresponding encoder unitary matrices ( U s, V s †) and a corresponding encoder diagonal matrix ( Σ s) containing singular values and a related encoder mode matrix rank ( r s) are output; - determining (12,22,32) from said audio input signal (| x (Ω s)〉), said singular values ( Σ s) and said encoder mode matrix rank ( r s) a threshold value ( σ ε); - comparing (14,24,34) at least one ( σ r) of said singular values with said threshold value ( σ ε) and determining a corresponding final encoder mode matrix rank ( r fin e); - based on direction values ( Ω l) of loudspeakers and a decoder Ambisonics order ( N l), forming (18,38) corresponding ket vectors (| Y (Ω l)〉) of spherical harmonics for specific loudspeakers located at directions corresponding to said direction values ( Ω l) and a corresponding decoder mode matrix ( Ψ O x L); - carrying out (19,29,39) on said decoder mode matrix ( Ψ O x L) a Singular Value Decomposition, wherein two corresponding decoder unitary matrices ( U l †, V l) and a corresponding decoder diagonal matrix ( Σ l) containing singular values are output and a corresponding final rank ( r fin d) of said decoder mode matrix is determined; - determining (16,26,36) from said final encoder mode matrix rank ( r fin e) and said final decoder mode matrix rank ( r fin d) a final mode matrix rank ( r fin); - calculating (15,25,35) from said encoder unitary matrices ( U s, V s †), said encoder diagonal matrix ( Σ s) and said final mode matrix rank ( r fin) an adjoint pseudo inverse (Ξ +) † of said encoder mode matrix (Ξ O x S), resulting in an Ambisonics ket vector ( | a' s 〉), and reducing (16,26,36) the number of components of said Ambisonics ket vector ( | a' s 〉) according to said final mode matrix rank ( r fin), so as to provide an adapted Ambisonics ket vector ( | a' l 〉); - calculating (17,27,37) from said adapted Ambisonics ket vector ( | a' l 〉), said decoder unitary matrices U l †, V l), said decoder diagonal matrix ( Σ l) and said final mode matrix rank an adjoint decoder mode matrix ( Ψ) †, resulting in a ket vector ( | y (Ω l)〉) of output signals for all loudspeakers. - receiving an audio input signal (| x (Ω s)〉); - based on direction values ( Ω s) of sound sources and an Ambisonics order ( N s) of said audio input signal (| x (Ω s)〉), forming (11,31) corresponding ket vectors (| Y (Ω s)〉) of spherical harmonics and a corresponding encoder mode matrix ( Ξ O x S); - carrying out (13,23,33) on said encoder mode matrix ( Ξ O x S) a Singular Value Decomposition, wherein two corresponding encoder unitary matrices ( U s, V s †) and a corresponding encoder diagonal matrix ( Σ s) containing singular values and a related encoder mode matrix rank ( r s) are output; - determining (12,22,32) from said audio input signal (| x (Ω s)〉), said singular values ( Σ s) and said encoder mode matrix rank ( r s) a threshold value ( σ ε); - comparing (14,24,34) at least one ( σ r) of said singular values with said threshold value ( σ ε) and determining a corresponding final encoder mode matrix rank ( r fin e); - based on direction values ( Ω l) of loudspeakers and a decoder Ambisonics order ( N l), forming (18,38) corresponding ket vectors (| Y (Ω l)〉) of spherical harmonics for specific loudspeakers located at directions corresponding to said direction values ( Ω l) and a corresponding decoder mode matrix ( Ψ O x L); - carrying out (19,29,39) on said decoder mode matrix ( Ψ O x L) a Singular Value Decomposition, wherein two corresponding decoder unitary matrices ( U l †, V l) and a corresponding decoder diagonal matrix ( Σ l) containing singular values are output and a corresponding final rank ( r fin d) of said decoder mode matrix is determined; - determining (16,26,36) from said final encoder mode matrix rank ( r fin e) and said final decoder mode matrix rank ( r fin d) a final mode matrix rank ( r fin); - calculating (15,25,35) from said encoder unitary matrices ( U s, V s †), said encoder diagonal matrix ( Σ s) and said final mode matrix rank ( r fin) an adjoint pseudo inverse (Ξ +) † of said encoder mode matrix (Ξ O x S), resulting in an Ambisonics ket vector ( | a' s 〉), and reducing (16,26,36) the number of components of said Ambisonics ket vector ( | a' s 〉) according to said final mode matrix rank ( r fin), so as to provide an adapted Ambisonics ket vector ( | a' l 〉); - calculating (17,27,37) from said adapted Ambisonics ket vector ( | a' l 〉), said decoder unitary matrices U l †, V l), said decoder diagonal matrix ( Σ l) and said final mode matrix rank an adjoint decoder mode matrix ( Ψ) †, resulting in a ket vector ( | y (Ω l)〉) of output signals for all loudspeakers.