A method for receiving encoded data including information on the validity of data and providing decoded output data, the method comprising: receiving (602; 702) encoded data with either information on a frame level which describes the amount of data at the beginning of a frame being invalid, or information on the frame level which describes the amount of data at the end of the frame being invalid, or information on the frame level which describes both the amount of data at the beginning and the end of the frame being invalid, and receiving information on a frame level which describes, whether the corresponding frame is a pre-roll Access Unit or a post-roll Access Unit, providing (604; 704), using an audio decoder (1000; 1100), decoded output data which only contains the samples not marked as invalid,or containing all audio samples of the frame and providing information to the application which part of the data is valid; and, in case the frame is a pre-roll Access Unit or a post-roll Access Unit, providing the pre-roll or post-roll Access Unit to the audio decoder (1000; 1100) and discarding a corresponding output of the audio decoder (1000; 1100) after decoding by a Systems layer, wherein the audio decoder is initialized by the Systems layer with an audio specific configuration structure, which results in an output configuration of the audio decoder to the Systems layer, containing information on a sample frequency, a channel configuration, a framesize and an extra delay for explicitly signalled codec extensions. receiving (602; 702) encoded data with either information on a frame level which describes the amount of data at the beginning of a frame being invalid, or information on the frame level which describes the amount of data at the end of the frame being invalid, or information on the frame level which describes both the amount of data at the beginning and the end of the frame being invalid, information on a frame level which describes the amount of data at the beginning of a frame being invalid, or information on the frame level which describes the amount of data at the end of the frame being invalid, or information on the frame level which describes both the amount of data at the beginning and the end of the frame being invalid, and receiving information on a frame level which describes, whether the corresponding frame is a pre-roll Access Unit or a post-roll Access Unit, providing (604; 704), using an audio decoder (1000; 1100), decoded output data which only contains the samples not marked as invalid,or containing all audio samples of the frame and providing information to the application which part of the data is valid; and, in case the frame is a pre-roll Access Unit or a post-roll Access Unit, providing the pre-roll or post-roll Access Unit to the audio decoder (1000; 1100) and discarding a corresponding output of the audio decoder (1000; 1100) after decoding by a Systems layer, wherein the audio decoder is initialized by the Systems layer with an audio specific configuration structure, which results in an output configuration of the audio decoder to the Systems layer, containing information on a sample frequency, a channel configuration, a framesize and an extra delay for explicitly signalled codec extensions.