Immersive virtual reality (VR) and augmented reality (AR) environments rely on high-quality audio. To this end, VR and AR platform developers have adopted Ambisonics, which is a technique used to record, modify, and recreate a full-sphere surround sound. To render (or decode) the sound field as faithful as possible, developers often use a set of head-related transfer functions (HRTFs). However, the use of HRTFs, which are processed with truncated spherical harmonics, increases errors with increase in frequency scale. A new method for rendering spatial audio ambisonically that handles each ear independently shifts the paradigm. The conventional HRTF ambisonic encoding is modified to compute the spherical harmonic coefficients for a set of ear-related transfer functions (ERTFs), which enable an increase in sound quality encoding and rendering by using fewer ambisonic orders.
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Güngörmüsler, Alper and Allen, Andrew, "Symmetric Ear-Related Ambisonics Rendering", Technical Disclosure Commons, (February 07, 2019)