Audio encoder for encoding an audio signal, comprising: a first encoding processor for encoding a first audio signal portion in a frequency domain, the first audio signal portion having associated therewith a first sampling rate, wherein the first encoding processor comprises: a time frequency converter for converting the first audio signal portion into a frequency domain representation having spectral lines up to a maximum frequency of the first audio signal portion, wherein the maximum frequency is lower than or equal to half of the first sampling rate and at least one quarter of the first sampling rate or higher; and a spectral encoder for encoding the frequency domain representation; a second encoding processor for encoding a second different audio signal portion in a time domain, the second encoding processor being a second sampling rate encoding processor, the second sampling rate being lower than the first sampling rate, a cross-processor for calculating, from an encoded spectral representation of the first audio signal portion, initialization data of the second encoding processor, so that the second encoding processor is initialized to encode the second different audio signal portion immediately following the first audio signal portion in time in the audio signal, wherein the cross-processor is configured to use a frequency-time transform additionally performing a downsampling from the first sampling rate to the second sampling rate by selecting a low band portion of the frequency domain representation together with a reduced transform size to obtain the initialization data of the second encoding processor; a controller configured for analyzing the audio signal and for determining, which portion of the audio signal is the first audio signal portion encoded in the frequency domain and which portion of the audio signal is the second different audio signal portion encoded in the time domain; and an encoded signal former for forming an encoded audio signal comprising a first encoded signal portion for the first audio signal portion and a second encoded signal portion for the second different audio signal portion. a first encoding processor for encoding a first audio signal portion in a frequency domain, the first audio signal portion having associated therewith a first sampling rate, wherein the first encoding processor comprises: a time frequency converter for converting the first audio signal portion into a frequency domain representation having spectral lines up to a maximum frequency of the first audio signal portion, wherein the maximum frequency is lower than or equal to half of the first sampling rate and at least one quarter of the first sampling rate or higher; and a spectral encoder for encoding the frequency domain representation; a time frequency converter for converting the first audio signal portion into a frequency domain representation having spectral lines up to a maximum frequency of the first audio signal portion, wherein the maximum frequency is lower than or equal to half of the first sampling rate and at least one quarter of the first sampling rate or higher; and a spectral encoder for encoding the frequency domain representation; a second encoding processor for encoding a second different audio signal portion in a time domain, the second encoding processor being a second sampling rate encoding processor, the second sampling rate being lower than the first sampling rate, a cross-processor for calculating, from an encoded spectral representation of the first audio signal portion, initialization data of the second encoding processor, so that the second encoding processor is initialized to encode the second different audio signal portion immediately following the first audio signal portion in time in the audio signal, wherein the cross-processor is configured to use a frequency-time transform additionally performing a downsampling from the first sampling rate to the second sampling rate by selecting a low band portion of the frequency domain representation together with a reduced transform size to obtain the initialization data of the second encoding processor; a controller configured for analyzing the audio signal and for determining, which portion of the audio signal is the first audio signal portion encoded in the frequency domain and which portion of the audio signal is the second different audio signal portion encoded in the time domain; and an encoded signal former for forming an encoded audio signal comprising a first encoded signal portion for the first audio signal portion and a second encoded signal portion for the second different audio signal portion.