A method for processing an audio signal in a plurality of subbands, the method comprising: receiving an input audio signal including at least one of a multi-channel signal and a multi-object signal, wherein the input audio signal comprises a plurality of subband signals; receiving subband number information indicating a number of the plurality of subbands; receiving information (flagHrir) which indicates whether filter coefficients for each subband of the plurality of subbands are Head Related Impulse Response, HRIR filter coefficients or Binaural Room Impulse Response, BRIR filter coefficients, when the filter coefficients for each subband of the plurality of subbands are the BRIR filter coefficients, receiving a parameter for late reverberation processing, receiving (S1401, S1402, S1403) bit number information of a filter order, a length of block, and a number of blocks, respectively; receiving, using bit number information of the filter order, the filter order for each subband of the plurality of subbands; receiving, using bit number information of the length of block, fast Fourier transform, FFT length information for each subband of the plurality of subbands, wherein the FFT length information indicates an exponent value of a FFT coefficients length; determining the length of block as a value of power of 2 having the FFT length information of the corresponding subband as an exponent value; receiving, using bit number information of the number of the blocks, the number of blocks of the filter coefficients for each subband of the plurality of subbands; receiving (S1420, S1421, S1422, S1423) filter coefficients for each of a subband index having a value within a range of the number of the plurality of subbands, a binaural filter pair index indicating a particular filter pair among binaural filter pairs, a block index indicating a particular coefficients block among blocks of the number of blocks, and a coefficient index within a range of a length of each block, wherein a total length of filter coefficients for a same subband index and a same binaural filter pair index is determined based on a filter order of the corresponding subband, wherein a number of the binaural filter pairs indicates a number of virtual speakers, a number of channels, or a number of HOA components to be filtered by the binaural filter pairs; and filtering each subband signal of the input audio signal by using the received filter coefficients corresponding thereto, wherein the received filter coefficients includes a coefficient of a real value and a coefficient of an imaginary value. receiving an input audio signal including at least one of a multi-channel signal and a multi-object signal, wherein the input audio signal comprises a plurality of subband signals; receiving subband number information indicating a number of the plurality of subbands; receiving information (flagHrir) which indicates whether filter coefficients for each subband of the plurality of subbands are Head Related Impulse Response, HRIR filter coefficients or Binaural Room Impulse Response, BRIR filter coefficients, when the filter coefficients for each subband of the plurality of subbands are the BRIR filter coefficients, receiving a parameter for late reverberation processing, receiving (S1401, S1402, S1403) bit number information of a filter order, a length of block, and a number of blocks, respectively; receiving, using bit number information of the filter order, the filter order for each subband of the plurality of subbands; receiving, using bit number information of the length of block, fast Fourier transform, FFT length information for each subband of the plurality of subbands, wherein the FFT length information indicates an exponent value of a FFT coefficients length; determining the length of block as a value of power of 2 having the FFT length information of the corresponding subband as an exponent value; receiving, using bit number information of the number of the blocks, the number of blocks of the filter coefficients for each subband of the plurality of subbands; receiving (S1420, S1421, S1422, S1423) filter coefficients for each of a subband index having a value within a range of the number of the plurality of subbands, a binaural filter pair index indicating a particular filter pair among binaural filter pairs, a block index indicating a particular coefficients block among blocks of the number of blocks, and a coefficient index within a range of a length of each block, wherein a total length of filter coefficients for a same subband index and a same binaural filter pair index is determined based on a filter order of the corresponding subband, wherein a number of the binaural filter pairs indicates a number of virtual speakers, a number of channels, or a number of HOA components to be filtered by the binaural filter pairs; and filtering each subband signal of the input audio signal by using the received filter coefficients corresponding thereto, wherein the received filter coefficients includes a coefficient of a real value and a coefficient of an imaginary value.