An accurate localisation is a key goal for a spatial audio reproduction system. This contribution discusses different approaches for audio playback with full spatial information in three dimensions (3D). Problems of established methods for 3D audio playback, like the Ambisonics mode matching approach or Vector Base Amplitude Panning (VBAP), are discussed. A new approach is presented with special attention to the treatment of irregular loudspeaker setups, as they are to be expected in real world scenarios like living rooms. This new approach leads to better localisation of virtual acoustic sources. Listening tests comparing the new approach with standard mode matching and VBAP will be described in a companion paper.
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