A method for transforming two-channel stereo audio signals to B-format is proposed, which provides unaltered spatial qualities when the B-format signals are reproduced with directional audio coding (DirAC). The proposed method simulates anechoic B-format recordings of the stereo signals with two different virtual loudspeaker configurations, and the simulated B-format signals are combined according to time-frequency analysis of the stereo signals. The analysis is based on estimating the diffuseness of the generated virtual sound field and the coherence between the loudspeaker channels.
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