A method for frame error concealment in encoded audio data using extension coding where lower frequency content is mapped to higher frequencies, comprising: receiving encoded audio data in a plurality of frames; and reconstructing, at least one parameter for a frame with frame error based on at least one saved parameter value from at least one other frame of the plurality of frames, wherein reconstructing at least one parameter comprises: deriving modified discrete cosine transform spectrum values, m, for a higher frequency range in accordance with for k = 0; k < L highspectrum; k + + m k + L lowspectrum = m prev k ∗ fac spect, wherein m prev denotes at least one saved higher layer modified discrete cosine transform spectrum value, L highspectrum denotes the number of modified discrete cosine transform spectrum values over the higher spectrum, L lowspectrum denotes the number of modified discrete cosine transform spectrum values over the low spectrum and fac spect denotes respective scaling factor; deriving values for a subset of the modified discrete cosine transform spectrum values for the higher frequency range in accordance with for k = 0; k < N sin; k + + m pos sin k + L lowspectrum = m prev pos sin k ∗ fac sin wherein m prev denotes said at least one saved higher layer modified discrete cosine transform spectrum, fac sin denotes respective scaling factor and pos sin is a variable descriptive of the positions within m and m prev, wherein if a preceding valid frame to the frame with frame error is a generic frame, the fac spect scaling factor is smaller than the fac sin scaling factor, wherein if the preceding valid frame to the frame with frame error is a tonal frame the fac sin scaling factor is only used and wherein the variable descriptive of the positions within m, pos sin, are from the preceding valid frame; and applying the derived values to the frame with frame error. receiving encoded audio data in a plurality of frames; and reconstructing, at least one parameter for a frame with frame error based on at least one saved parameter value from at least one other frame of the plurality of frames, wherein reconstructing at least one parameter comprises: deriving modified discrete cosine transform spectrum values, m, for a higher frequency range in accordance with for k = 0; k < L highspectrum; k + + m k + L lowspectrum = m prev k ∗ fac spect, wherein m prev denotes at least one saved higher layer modified discrete cosine transform spectrum value, L highspectrum denotes the number of modified discrete cosine transform spectrum values over the higher spectrum, L lowspectrum denotes the number of modified discrete cosine transform spectrum values over the low spectrum and fac spect denotes respective scaling factor; deriving values for a subset of the modified discrete cosine transform spectrum values for the higher frequency range in accordance with for k = 0; k < N sin; k + + m pos sin k + L lowspectrum = m prev pos sin k ∗ fac sin wherein m prev denotes said at least one saved higher layer modified discrete cosine transform spectrum, fac sin denotes respective scaling factor and pos sin is a variable descriptive of the positions within m and m prev, wherein if a preceding valid frame to the frame with frame error is a generic frame, the fac spect scaling factor is smaller than the fac sin scaling factor, wherein if the preceding valid frame to the frame with frame error is a tonal frame the fac sin scaling factor is only used and wherein the variable descriptive of the positions within m, pos sin, are from the preceding valid frame; and applying the derived values to the frame with frame error. wherein m prev denotes at least one saved higher layer modified discrete cosine transform spectrum value, L highspectrum denotes the number of modified discrete cosine transform spectrum values over the higher spectrum, L lowspectrum denotes the number of modified discrete cosine transform spectrum values over the low spectrum and fac spect denotes respective scaling factor; deriving values for a subset of the modified discrete cosine transform spectrum values for the higher frequency range in accordance with for k = 0; k < N sin; k + + m pos sin k + L lowspectrum = m prev pos sin k ∗ fac sin wherein m prev denotes said at least one saved higher layer modified discrete cosine transform spectrum, fac sin denotes respective scaling factor and pos sin is a variable descriptive of the positions within m and m prev, wherein if a preceding valid frame to the frame with frame error is a generic frame, the fac spect scaling factor is smaller than the fac sin scaling factor, wherein if the preceding valid frame to the frame with frame error is a tonal frame the fac sin scaling factor is only used and wherein the variable descriptive of the positions within m, pos sin, are from the preceding valid frame; and applying the derived values to the frame with frame error.