A method (1900) for audio signal filtering. The method includes generating (s1902) a pair of filters for a certain location specified by an elevation angle ϑ and an azimuth angle φ, the pair of filters consisting of a right filter (hr(ϑ,φ)) and a left filter (hl(ϑ, φ)); filtering (s1904) an audio signal using the right filter; and filtering (s1906) the audio signal using the left filter. Generating the pair of filters comprises: i) obtaining at least a first set of elevation basis function values at the elevation angle: ii) obtaining at least a first set of azimuth basis function values at the azimuth angle; iii) generating the right filter using: a) at least the first set of elevation basis function values, b) at least the first set of azimuth basis function values, and c) right filter model parameters; and iv) generating the left filter using: a) at least the first set of elevation basis function values, b) at least the first set of azimuth basis function values, and c) left filter model parameters.