A method of coding a time-discrete stereo signal, the stereo signal having a first and a second channel, permits scalable stereo coding. At first, a mono signal is formed from the stereo signal, which is then coded, whereupon the coded mono signal is transmitted to a bit stream. Thereafter, the coded mono singal is decoded again, whereupon stereo information is formed on the basis of the coded/decoded mono signal and the first and second channels, with such stereo information being coded and being also written into the bit stream in order to obtain a bit stream comprising a complete coded monolayer as well as a layer with coded stereo information.