1. A method for generating a filter for an audio signal, comprising:receiving time domain binaural room impulse response (BRIR) filter coefficients for binaural filtering an input audio signal;
obtaining propagation time information of the time domain BRIR filter coefficients, the propagation time information representing a time from an initial sample to direct sound of the BRIR filter coefficients;
QMF-converting time domain BRIR filter coefficients subsequent to the obtained propagation time to generate a plurality of sets of subband filter coefficients;
obtaining filter order information for determining a truncation length of each set of subband filter coefficients by at least partially using characteristic information extracted from the set of subband filter coefficients, the filter order being variably determined in a frequency domain; and
truncating each set of subband filter coefficients based on the obtained filter order information for each subband.