A parametric model is used for error concealment. The model filter allows for recovering signal components of original audio channel signals that now are lost or erroneous from signal components of at least one other audio channel. During error-free reception of valid frames, the parameters of that model will be derived and stored. In case of frame loss or frame error affecting the multi-channel information, a conjecture of the missing information is recovered by applying the model, using the stored parameters. In case of several subsequent lost or erroneous frames, it is possible either to use the parameters derived during the last valid frame or to use parameters derived from the recovered multi-channel information of the respective previous invalid frame. Furthermore, if there are long sequences of lost frames, it can be beneficial to apply some gradual muting of the model parameters, which essentially results in a gradual attenuation of the recovered multi-channel information.