1. A method for processing an audio signal, the method comprising:receiving an input audio signal;
receiving a set of filter coefficients for each subband;
determining a scalability factor for performing a binaural rendering of the input audio signal;
obtaining a filter order for each subband based on the scalability factor, wherein the filter order is determined to be variable for each subband;
editing the set of filter coefficients for each subband based on a filter order of the corresponding subband, wherein a length of the edited set of filter coefficients is determined based on the filter order of the corresponding subband; and
filtering each subband signal of the input audio signal by using the edited set of filter coefficients corresponding thereto.