Abstract: A method and a device are described for processing a stereo signal obtained from an encoder, which encodes an N-channel audio signal into spatial parameters (P) and a stereo down-mix comprising first and second stereo signals (L0, R0). A first signal and a third signal are added in order to obtain a first output signal (Low), wherein the first signal (L0wL) comprises the first stereo signal (L0) modified by a first complex function (g1), and the third signal (L0wR) comprises the second stereo signal (R0) modified by a third complex function (g3). A second signal and a fourth signal are added to obtain a second output signal (R0w). The fourth signal (R0wR) comprises the second stereo signal (R0) modified by a fourth complex function (g4), and the second signal (R0wL) comprises the first stereo signal (L0) modified by a second complex function (g2).