Method for decoding stereo loudspeaker signals l ( t) from a three-dimensional spatial higher-order Ambisonics audio signal a ( t), from azimuth angle values φ L and φ R of left and right loudspeakers, and from S sampling points equally distributed on a circle, said method including the steps: - calculating, from the azimuth angles values φ L and φ R of the left and right loudspeakers, desired panning functions g L ( φ) and g R ( φ), and from the number S of virtual sampling points equally distributed on a circle, a matrix G containing the values of the desired panning functions for all virtual sampling points, wherein G = g L 1 φ 1,..., g LS φ S g R 1 φ 1,..., g RS φ S is a matrix of size 2xS containing all the desired panning function values g L 1 ( φ 1) to g LS ( φ S), g R 1 ( φ 1) to 9 RS ( φ S), at all different virtual sampling points S; - determining the order N of said Ambisonics audio signal a ( t); - determining (53, 54) from said number S and from said order N a mode matrix Ξ and the corresponding adjoint Ξ H of mode matrix Ξ based on a complex conjugation of a vector y of circular harmonics, wherein Ξ = [ y ∗ ( φ 1), y ∗ ( φ 2),..., y ∗ ( φ S)] and y * φ = Y − N ∗ φ,..., Y 0 ∗ φ,..., Y N ∗ φ T is the complex conjugation of the circular harmonics vector y ( φ) = [ Y -N ( φ),..., Y 0 ( φ),..., Y N ( φ)] T of said Ambisonics audio signal a (t) and Y m ( φ) are the circular harmonic functions; - determining, for the equally distributed virtual sampling points, a decoding matrix D = α G Ξ H from said matrices G and Ξ H and a scaling factor α wherein the scaling factor α is based on a normalisation scheme of the circular harmonics and on S; - performing a 3D-to-2D conversion of a ( t), resulting in converted Ambisonics coefficients α '( t), for calculating the loudspeaker signals l ( t) = Da '( t). - calculating, from the azimuth angles values φ L and φ R of the left and right loudspeakers, desired panning functions g L ( φ) and g R ( φ), and from the number S of virtual sampling points equally distributed on a circle, a matrix G containing the values of the desired panning functions for all virtual sampling points, wherein G = g L 1 φ 1,..., g LS φ S g R 1 φ 1,..., g RS φ S is a matrix of size 2xS containing all the desired panning function values g L 1 ( φ 1) to g LS ( φ S), g R 1 ( φ 1) to 9 RS ( φ S), at all different virtual sampling points S; - determining the order N of said Ambisonics audio signal a ( t); - determining (53, 54) from said number S and from said order N a mode matrix Ξ and the corresponding adjoint Ξ H of mode matrix Ξ based on a complex conjugation of a vector y of circular harmonics, wherein Ξ = [ y ∗ ( φ 1), y ∗ ( φ 2),..., y ∗ ( φ S)] and y * φ = Y − N ∗ φ,..., Y 0 ∗ φ,..., Y N ∗ φ T is the complex conjugation of the circular harmonics vector y ( φ) = [ Y -N ( φ),..., Y 0 ( φ),..., Y N ( φ)] T of said Ambisonics audio signal a (t) and Y m ( φ) are the circular harmonic functions; - determining, for the equally distributed virtual sampling points, a decoding matrix D = α G Ξ H from said matrices G and Ξ H and a scaling factor α wherein the scaling factor α is based on a normalisation scheme of the circular harmonics and on S; - performing a 3D-to-2D conversion of a ( t), resulting in converted Ambisonics coefficients α '( t), for calculating the loudspeaker signals l ( t) = Da '( t).