A method is provided for coding a multi-channel audio signal representing a sound scene comprising a plurality of sound sources. The method comprises decomposing the multi-channel signal into frequency bands and the following performed per frequency band: obtaining data representative of the direction of the sound sources of the sound scene, selecting a set of sound sources constituting principal sources, adapting the data representative of the direction of the selected principal sources, as a function of restitution characteristics of the multi-channel signal, determining a matrix for mixing the principal sources as a function of the adapted data, matrixing the principal sources by the matrix determined so as to obtain a sum signal with a reduced number of channels and coding the data representative of the direction of the sound sources and forming a binary stream comprising the coded data, the binary stream being transmittable in parallel with the sum signal.