This paper addresses binaural synthesis and mixing algorithms for 3-D audio rendering of multiple sound sources over headphones or loudspeakers. Efficient strategies are discussed, whereby directional panning and mixing are accomplished in an intermediate multichannel format, while the binaural synthesis filters are direction-independent and can be applied after mixing (post-filtering) or off-line on the source signals (pre-filtering). A "binaural B format" is proposed and its application to mixing, recording and reproduction over headphones or two or more loudspeakers are reviewed.
https://www.aes.org/e-lib/browse.cfm?elib=8319
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