7. An apparatus for processing an audio signal, comprising:a core decoder configured to receive a bitstream of an audio signal and decode the audio signal included in the bitstream; and
a renderer configured to render the decoded audio signal to one or more signal of target channels,
wherein the renderer is further configured to:
receive virtual layout information corresponding to a binaural room impulse response (BRIR) filter set for binaural rendering of the audio signal, the virtual layout information including information on target channels determined based on the BRIR filter set, and
render the decoded audio signal to a signal of the target channel based on the received virtual layout information.