A frequency-domain parametric method for transcoding first-order B-format signals to a binaural format is introduced. The method provides better spatial sharpness than linear methods allow. A high angular resolution planewave decomposition of the B-format establishes two independent direction estimates per time/frequency bin. This alleviates the requirement that the sound sources in a mix are W-disjoint orthogonal, implicit in previous nonlinear methods. The characteristics and causes of audible artifacts are discussed. Methods are introduced that suppress the different types of artifacts. A listening test is presented that ranks the sound quality of the method between third-order and fifth-order linear ambisonics systems.
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