An encoding concept which is linear prediction based and uses spectral domain noise shaping is rendered less complex at a comparable coding efficiency in terms of, for example, rate/distortion ratio, by using the spectral decomposition of the audio input signal into a spectrogram having a sequence of spectra for both linear prediction coefficient computation as well as spectral domain shaping based on the linear prediction coefficients. The coding efficiency may remain even if such a lapped transform is used for the spectral decomposition which causes aliasing and necessitates time aliasing cancellation such as critically sampled lapped transforms such as an MDCT.