A method of rendering an audio signal, the method comprising: receiving a plurality of input channel signals; determining (operation 910) whether a destination of an input channel signal is a virtual output channel, the input channel signal being one of the plurality of input channel signals; in case it is determined that the destination of the input channel signal is not the virtual output channel, obtaining (operation 960) a rendering parameter for non-elevation rendering; in case it is determined that the destination of the input channel signal is the virtual output channel, determining (operation 920) whether elevation rendering of the input channel signal is possible based on a mapping relation between the input channel signal and a plurality of output channel signals, a priority of down-mix rules according to input channels and a reproduction layout; in case it is determined that the destination of the input channel signal is the virtual output channel, and elevation rendering is not possible, obtaining (operation 960) a rendering parameter for non-elevation rendering; in case it is determined that the destination of the input channel signal is the virtual output channel, and the elevation rendering is possible, determining (operation 930) a rendering type from an elevation rendering type parameter; if the elevation rendering type parameter indicates 2D rendering, determining the rendering type as a 2D rendering type and obtaining (operation 940) a 2D rendering parameter for 2D rendering; if the elevation rendering type parameter indicates 3D rendering, determining the rendering type as a 3D rendering type and obtaining (operation 950) a 3D rendering parameter for 3D rendering; obtaining (operation 970) a downmix matrix based on the obtained 2D rendering parameter, the obtained 3D rendering parameter or the obtained parameter for non-elevation rendering;; and converting (operation 980) the input channel signal into a plurality of output channel signals based on the obtained downmix matrix, wherein the plurality of output channel signals are outputted from a plurality of loudspeakers, wherein an output format of the plurality of output channel signals is a 5.1 channel format (SL, FL, C, FR, SR), and an input format of the plurality of input channel signals has more channel signals than the 5.1 channel format. receiving a plurality of input channel signals; determining (operation 910) whether a destination of an input channel signal is a virtual output channel, the input channel signal being one of the plurality of input channel signals; in case it is determined that the destination of the input channel signal is not the virtual output channel, obtaining (operation 960) a rendering parameter for non-elevation rendering; in case it is determined that the destination of the input channel signal is the virtual output channel, determining (operation 920) whether elevation rendering of the input channel signal is possible based on a mapping relation between the input channel signal and a plurality of output channel signals, a priority of down-mix rules according to input channels and a reproduction layout; in case it is determined that the destination of the input channel signal is the virtual output channel, and elevation rendering is not possible, obtaining (operation 960) a rendering parameter for non-elevation rendering; in case it is determined that the destination of the input channel signal is the virtual output channel, and the elevation rendering is possible, determining (operation 930) a rendering type from an elevation rendering type parameter; if the elevation rendering type parameter indicates 2D rendering, determining the rendering type as a 2D rendering type and obtaining (operation 940) a 2D rendering parameter for 2D rendering; if the elevation rendering type parameter indicates 3D rendering, determining the rendering type as a 3D rendering type and obtaining (operation 950) a 3D rendering parameter for 3D rendering; obtaining (operation 970) a downmix matrix based on the obtained 2D rendering parameter, the obtained 3D rendering parameter or the obtained parameter for non-elevation rendering;; and converting (operation 980) the input channel signal into a plurality of output channel signals based on the obtained downmix matrix, wherein the plurality of output channel signals are outputted from a plurality of loudspeakers, wherein an output format of the plurality of output channel signals is a 5.1 channel format (SL, FL, C, FR, SR), and an input format of the plurality of input channel signals has more channel signals than the 5.1 channel format.