A method for Higher Order Ambisonics decoding comprising: receiving information regarding direction values (Ω l) of loudspeakers and a decoder Ambisonics order ( N l); determining (18,28,38) ket vectors (| Y (Ω l)〉) of spherical harmonics for loudspeakers located at directions corresponding to the direction values (Ω l) and a decoder mode matrix (Ψ O x L) based on the direction values (Ω l) of loudspeakers and the decoder Ambisonics order ( N l); determining (19,29,39) two corresponding decoder unitary matrices ( U l †, V l) and a decoder diagonal matrix (Σ l) containing singular values and a final rank ( r fin d) of the decoder mode matrix (Ψ O x L) based on a Singular Value Decomposition of the decoder mode matrix (Ψ O x L); receiving an encoder mode matrix (Ξ O x S), encoder unitary matrices ( U s, V s †), and an encoder diagonal matrix (∑ s) containing singular values, wherein the encoder mode matrix (Ξ O x S) has been formed (11,21,31) based on directional values of sound sources (Ω S) and an Ambisonics order ( N S) of an audio input signal (| x (Ω S)〉), wherein the encoder unitary matrices ( U s, V s †) and the encoder diagonal matrix (∑ s) have been determined (13,23,33) based on a Singular Value Decomposition of the encoder mode matrix (Ξ O x S); receiving a final encoder mode matrix rank ( r fin e), wherein the final encoder mode matrix rank ( r fin e) has been determined (10,20,30) based on comparison of at least one of the singular values of the encoder diagonal matrix (∑ s) with a threshold value ( σ ε), wherein the threshold value ( σ ε) has been determined (12,22,32) from an audio input signal (| x (Ω S)〉), the singular values of the encoder diagonal matrix (∑ s) and an encoder mode matrix rank ( r S), wherein the encoder mode matrix rank ( r S) has been determined based on the Singular Value Decomposition of the encoder mode matrix (Ξ O x S); determining (16,26,36) a final mode matrix rank ( r fin) based on the final encoder mode matrix rank ( r fin e) and the final decoder mode matrix rank ( r fin d); determining (15,25,35) an adjoint pseudo inverse (Ξ +) † of the encoder mode matrix (Ξ O x S), resulting in an Ambisonics ket vector (| a' s 〉), based on the encoder unitary matrices ( U s, V s †), the encoder diagonal matrix (∑ s) and the final mode matrix rank ( r fin); determining (16,26,36) an adapted Ambisonics ket vector (| a' l 〉) based on a reduction of a number of components of the Ambisonics ket vector (| a' s 〉) according to the final mode matrix rank ( r fin); determining (17,27,37) an adjoint decoder mode matrix (Ψ) †, resulting in a ket vector (| y (Ω l)〉) of output signals for all loudspeakers, based on the adapted Ambisonics ket vector (| a' l 〉), the decoder unitary matrices ( U l †, V l), the decoder diagonal matrix (Σ l) and the final mode matrix rank. receiving information regarding direction values (Ω l) of loudspeakers and a decoder Ambisonics order ( N l); determining (18,28,38) ket vectors (| Y (Ω l)〉) of spherical harmonics for loudspeakers located at directions corresponding to the direction values (Ω l) and a decoder mode matrix (Ψ O x L) based on the direction values (Ω l) of loudspeakers and the decoder Ambisonics order ( N l); determining (19,29,39) two corresponding decoder unitary matrices ( U l †, V l) and a decoder diagonal matrix (Σ l) containing singular values and a final rank ( r fin d) of the decoder mode matrix (Ψ O x L) based on a Singular Value Decomposition of the decoder mode matrix (Ψ O x L); receiving an encoder mode matrix (Ξ O x S), encoder unitary matrices ( U s, V s †), and an encoder diagonal matrix (∑ s) containing singular values, wherein the encoder mode matrix (Ξ O x S) has been formed (11,21,31) based on directional values of sound sources (Ω S) and an Ambisonics order ( N S) of an audio input signal (| x (Ω S)〉), wherein the encoder unitary matrices ( U s, V s †) and the encoder diagonal matrix (∑ s) have been determined (13,23,33) based on a Singular Value Decomposition of the encoder mode matrix (Ξ O x S); receiving a final encoder mode matrix rank ( r fin e), wherein the final encoder mode matrix rank ( r fin e) has been determined (10,20,30) based on comparison of at least one of the singular values of the encoder diagonal matrix (∑ s) with a threshold value ( σ ε), wherein the threshold value ( σ ε) has been determined (12,22,32) from an audio input signal (| x (Ω S)〉), the singular values of the encoder diagonal matrix (∑ s) and an encoder mode matrix rank ( r S), wherein the encoder mode matrix rank ( r S) has been determined based on the Singular Value Decomposition of the encoder mode matrix (Ξ O x S); determining (16,26,36) a final mode matrix rank ( r fin) based on the final encoder mode matrix rank ( r fin e) and the final decoder mode matrix rank ( r fin d); determining (15,25,35) an adjoint pseudo inverse (Ξ +) † of the encoder mode matrix (Ξ O x S), resulting in an Ambisonics ket vector (| a' s 〉), based on the encoder unitary matrices ( U s, V s †), the encoder diagonal matrix (∑ s) and the final mode matrix rank ( r fin); determining (16,26,36) an adapted Ambisonics ket vector (| a' l 〉) based on a reduction of a number of components of the Ambisonics ket vector (| a' s 〉) according to the final mode matrix rank ( r fin); determining (17,27,37) an adjoint decoder mode matrix (Ψ) †, resulting in a ket vector (| y (Ω l)〉) of output signals for all loudspeakers, based on the adapted Ambisonics ket vector (| a' l 〉), the decoder unitary matrices ( U l †, V l), the decoder diagonal matrix (Σ l) and the final mode matrix rank.