A method for decoding a compressed HOA representation, comprising - extracting (s41,s42,s43) from the compressed HOA representation a plurality of truncated HOA coefficient sequences ( ẑ 1 ( k),..., ẑ I ( k)), an assignment vector ( v AMB,ASSIGN ( k)) indicating or containing sequence indices of said truncated HOA coefficient sequences, subband related direction information (M DIR (k+1,f 1),..., M DIR (k+1,f F)), a plurality of prediction matrices ( A(k + 1,f 1),...,A(k + 1,f F)), and gain control side information ( e 1 ( k), β 1 ( k),..., e I ( k), β I ( k)); - reconstructing (s51,s52) a truncated HOA representation ( Ĉ T ( k)) from the plurality of truncated HOA coefficient sequences ( ẑ 1 ( k),..., ẑ I ( k)), the gain control side information ( e 1 ( k), β 1 ( k),..., e I ( k), β I ( k)) and the assignment vector ( v AMB,ASSIGN ( k)); - decomposing in Analysis Filter banks the reconstructed truncated HOA representation ( Ĉ T ( k)) into frequency subband representations for a plurality of F frequency subbands; - synthesizing in Directional Subband Synthesis blocks for each of the frequency subband representations a predicted directional HOA representation from the respective frequency subband representation of the reconstructed truncated HOA representation, the subband related direction information (M DIR (k+1,f 1),...,M DIR (k+1,f F)) and the prediction matrices ( A(k + 1,f 1),...,A(k + 1,f F)); - composing in Subband Composition blocks for each of the F frequency subbands a decoded subband HOA representation with coefficient sequences ( c ̃ ^ n k, f j, n = 1,..., 0 that are either obtained from coefficient sequences of the truncated HOA representation if the coefficient sequence has an index n that is included in the assignment vector ( v AMB,ASSIGN ( k)), or otherwise obtained from coefficient sequences of the predicted directional HOA component provided by one of the Directional Subband Synthesis blocks; and - synthesizing in Synthesis Filter banks the decoded subband HOA representations to obtain the decoded HOA representation ( Ĉ (k)). - extracting (s41,s42,s43) from the compressed HOA representation a plurality of truncated HOA coefficient sequences ( ẑ 1 ( k),..., ẑ I ( k)), an assignment vector ( v AMB,ASSIGN ( k)) indicating or containing sequence indices of said truncated HOA coefficient sequences, subband related direction information (M DIR (k+1,f 1),..., M DIR (k+1,f F)), a plurality of prediction matrices ( A(k + 1,f 1),...,A(k + 1,f F)), and gain control side information ( e 1 ( k), β 1 ( k),..., e I ( k), β I ( k)); - reconstructing (s51,s52) a truncated HOA representation ( Ĉ T ( k)) from the plurality of truncated HOA coefficient sequences ( ẑ 1 ( k),..., ẑ I ( k)), the gain control side information ( e 1 ( k), β 1 ( k),..., e I ( k), β I ( k)) and the assignment vector ( v AMB,ASSIGN ( k)); - decomposing in Analysis Filter banks the reconstructed truncated HOA representation ( Ĉ T ( k)) into frequency subband representations for a plurality of F frequency subbands; - synthesizing in Directional Subband Synthesis blocks for each of the frequency subband representations a predicted directional HOA representation from the respective frequency subband representation of the reconstructed truncated HOA representation, the subband related direction information (M DIR (k+1,f 1),...,M DIR (k+1,f F)) and the prediction matrices ( A(k + 1,f 1),...,A(k + 1,f F)); - composing in Subband Composition blocks for each of the F frequency subbands a decoded subband HOA representation with coefficient sequences ( c ̃ ^ n k, f j, n = 1,..., 0 that are either obtained from coefficient sequences of the truncated HOA representation if the coefficient sequence has an index n that is included in the assignment vector ( v AMB,ASSIGN ( k)), or otherwise obtained from coefficient sequences of the predicted directional HOA component provided by one of the Directional Subband Synthesis blocks; and - synthesizing in Synthesis Filter banks the decoded subband HOA representations to obtain the decoded HOA representation ( Ĉ (k)).