Abstract: A method for processing PWM waves for a voltage inverter or a voltage-controlled rectifier, including at least one pair of switches, said inverter or rectifier being controlled by a modulator and a discriminator. According to the method, two set waves corrected according to the current direction in the load or the source are applied to the discriminator. The corrected set wave for the output current has a high level to which a delay is added during transition from the high level to the low level, and the corrected set wave for the input current has a low level to which a delay is added during transition from the low level to the high level. The high level is defined by the fact that the switch connected to the most positive load is closed while the switch connected to the most negative load is open, and the low level is defined by the reverse.