A method for processing an audio signal, comprising: receiving an input audio signal; receiving at least one binaural room impulse response, BRIR, filter coefficients for binaural filtering of the input audio signal; converting the BRIR filter coefficients into a plurality of subband filter coefficients; the method being characterized in that it further comprises the steps of: obtaining flag information indicating whether the length of the BRIR filter coefficients in a time domain is more than a predetermined value; obtaining truncated subband filter coefficients from each subband filter coefficients based on filter order information obtained by at least partially using characteristic information extracted from the corresponding subband filter coefficients, wherein the truncated subband filter coefficients are filter coefficients to which energy compensation is performed when the flag information indicates that the length of the BRIR filter coefficients in a time domain is not more than the predetermined value, and a length of truncated subband filter coefficients of at least one subband is different from a length of truncated subband filter coefficients of another subband; and filtering each subband signal of the input audio signal by using the truncated subband filter coefficients. receiving an input audio signal; receiving at least one binaural room impulse response, BRIR, filter coefficients for binaural filtering of the input audio signal; converting the BRIR filter coefficients into a plurality of subband filter coefficients; the method being characterized in that it further comprises the steps of: obtaining flag information indicating whether the length of the BRIR filter coefficients in a time domain is more than a predetermined value; obtaining truncated subband filter coefficients from each subband filter coefficients based on filter order information obtained by at least partially using characteristic information extracted from the corresponding subband filter coefficients, wherein the truncated subband filter coefficients are filter coefficients to which energy compensation is performed when the flag information indicates that the length of the BRIR filter coefficients in a time domain is not more than the predetermined value, and a length of truncated subband filter coefficients of at least one subband is different from a length of truncated subband filter coefficients of another subband; and filtering each subband signal of the input audio signal by using the truncated subband filter coefficients. obtaining flag information indicating whether the length of the BRIR filter coefficients in a time domain is more than a predetermined value; obtaining truncated subband filter coefficients from each subband filter coefficients based on filter order information obtained by at least partially using characteristic information extracted from the corresponding subband filter coefficients, wherein the truncated subband filter coefficients are filter coefficients to which energy compensation is performed when the flag information indicates that the length of the BRIR filter coefficients in a time domain is not more than the predetermined value, and a length of truncated subband filter coefficients of at least one subband is different from a length of truncated subband filter coefficients of another subband; and filtering each subband signal of the input audio signal by using the truncated subband filter coefficients.