Spliceable audio data stream, comprising: a sequence of payload packets, each of the payload packets belonging to a respective one of a sequence of access units into which the spliceable audio data stream is partitioned, each access unit being associated with a respective one of audio frames of an audio signal which is encoded into the spliceable audio data stream in units of the audio frames; a truncation unit packet (42; 58) inserted into a predetermined access unit and being settable so as to indicate, for the predetermined access unit, an end portion (44; 56) of an audio frame with which the predetermined access unit is associated, as to be discarded in playout by comprising a packet type index indicating that the truncation unit packet is a truncation unit packet, a truncation length element indicating a temporal length of the end portion of the audio frame associated with the predetermined access unit in units of individual audio samples, or in n-tuples of consecutive audio samples, and a flag indicating whether the truncation unit packet is active or non-active; and a leading/trailing indicator indicating whether the temporal length is measured from a leading end or a trailing end of the audio frame towards an inner of the audio frame; a further truncation unit packet inserted into a further predetermined access unit and being settable so as to indicate, for the further predetermined access unit, an end portion (44; 56) of a further audio frame with which the further predetermined access unit is associated, as to be discarded in playout, wherein the predetermined access unit has encoded thereinto the respective associated audio frame in a manner so that a reconstruction thereof at decoding side is dependent on an access unit immediately preceding the predetermined access unit, and a majority of the access units has encoded thereinto the respective associated audio frame in a manner so that the reconstruction thereof at decoding side is dependent on the respective immediately preceding access unit, and the further predetermined access unit has encoded thereinto the respective associated audio frame in a manner so that the reconstruction thereof at decoding side is independent from the access unit immediately preceding the further predetermined access unit by the further predetermined access unit having additional data encoded therein, in form of initialization information for initializing internal registers of the decoder or data allowing for an estimation of aliasing cancelation information, thereby allowing immediate playout. a sequence of payload packets, each of the payload packets belonging to a respective one of a sequence of access units into which the spliceable audio data stream is partitioned, each access unit being associated with a respective one of audio frames of an audio signal which is encoded into the spliceable audio data stream in units of the audio frames; a truncation unit packet (42; 58) inserted into a predetermined access unit and being settable so as to indicate, for the predetermined access unit, an end portion (44; 56) of an audio frame with which the predetermined access unit is associated, as to be discarded in playout by comprising a packet type index indicating that the truncation unit packet is a truncation unit packet, a truncation length element indicating a temporal length of the end portion of the audio frame associated with the predetermined access unit in units of individual audio samples, or in n-tuples of consecutive audio samples, and a flag indicating whether the truncation unit packet is active or non-active; and a leading/trailing indicator indicating whether the temporal length is measured from a leading end or a trailing end of the audio frame towards an inner of the audio frame; a packet type index indicating that the truncation unit packet is a truncation unit packet, a truncation length element indicating a temporal length of the end portion of the audio frame associated with the predetermined access unit in units of individual audio samples, or in n-tuples of consecutive audio samples, and a flag indicating whether the truncation unit packet is active or non-active; and a leading/trailing indicator indicating whether the temporal length is measured from a leading end or a trailing end of the audio frame towards an inner of the audio frame; a further truncation unit packet inserted into a further predetermined access unit and being settable so as to indicate, for the further predetermined access unit, an end portion (44; 56) of a further audio frame with which the further predetermined access unit is associated, as to be discarded in playout, wherein the predetermined access unit has encoded thereinto the respective associated audio frame in a manner so that a reconstruction thereof at decoding side is dependent on an access unit immediately preceding the predetermined access unit, and a majority of the access units has encoded thereinto the respective associated audio frame in a manner so that the reconstruction thereof at decoding side is dependent on the respective immediately preceding access unit, and the further predetermined access unit has encoded thereinto the respective associated audio frame in a manner so that the reconstruction thereof at decoding side is independent from the access unit immediately preceding the further predetermined access unit by the further predetermined access unit having additional data encoded therein, in form of initialization information for initializing internal registers of the decoder or data allowing for an estimation of aliasing cancelation information, thereby allowing immediate playout.