A method for processing an audio signal (504, 802) in accordance with a room impulse response, the method comprising: separately processing (502, 514, 812, 816a, 816b) the audio signal (504, 802) with an early part (301, 302) and a late reverberation of the room impulse response, wherein processing the late reverberation comprises generating a scaled reverberated signal; and combining the audio signal processed with the early part of the room impulse response and the scaled reverberated signal, wherein the audio signal (504, 802) comprises a plurality of input channels, and wherein generating the scaled reverberated signal comprises applying a gain factor to the audio signal processed with the late reverberation of the room impulse response, the gain factor being determined based on a predefined correlation measure or on a calculated correlation measure of the input channels; wherein the predefined correlation measure has a fixed value of 0.1 to 0.9, and wherein the gain factor is determined as follows: g = c u + ρ ⋅ c c c u where ρ = predefined or calculated correlation measure for the audio signal (504, 802), c u, c c = factors indicative of a condition of the plurality of input channels of the audio signal (504, 802), with c u referring to totally uncorrelated channels, and c c relating to totally correlated channels, wherein c u and c c are determined as follows: c u = 10 10 ⋅ log 10 K in 20 = K in c c = 10 20 ⋅ log 10 K in 20 = K in where K in = number of active input channels of the audio signal. separately processing (502, 514, 812, 816a, 816b) the audio signal (504, 802) with an early part (301, 302) and a late reverberation of the room impulse response, wherein processing the late reverberation comprises generating a scaled reverberated signal; and combining the audio signal processed with the early part of the room impulse response and the scaled reverberated signal, wherein the audio signal (504, 802) comprises a plurality of input channels, and wherein generating the scaled reverberated signal comprises applying a gain factor to the audio signal processed with the late reverberation of the room impulse response, the gain factor being determined based on a predefined correlation measure or on a calculated correlation measure of the input channels; wherein the predefined correlation measure has a fixed value of 0.1 to 0.9, and wherein the gain factor is determined as follows: g = c u + ρ ⋅ c c c u where ρ = predefined or calculated correlation measure for the audio signal (504, 802), c u, c c = factors indicative of a condition of the plurality of input channels of the audio signal (504, 802), with c u referring to totally uncorrelated channels, and c c relating to totally correlated channels, ρ = predefined or calculated correlation measure for the audio signal (504, 802), c u, c c = factors indicative of a condition of the plurality of input channels of the audio signal (504, 802), with c u referring to totally uncorrelated channels, and c c relating to totally correlated channels, wherein c u and c c are determined as follows: c u = 10 10 ⋅ log 10 K in 20 = K in c c = 10 20 ⋅ log 10 K in 20 = K in where K in = number of active input channels of the audio signal. K in = number of active input channels of the audio signal.