FIELD: coding and decoding audio signals including their scalable coding and decoding. SUBSTANCE: method for scalable coding and decoding of audio signals, in particular for multilayer bit streams, by presenting data of various extension layers around base layer inside bit stream includes following steps: (a) input audio signal processing and quantization for each predetermined coding band; (b) coding of quantized data corresponding to base layer within predetermined size of layer; (c) coding of quantized data corresponding to next extension layer of coded base layer and remaining non-coded quantized data pertaining to layer being coded within predetermined size of layer; and (d) sequential execution of layer coding steps for all layers where each of steps (b), (c), and (d) includes following steps: (e) presentation of quantized data corresponding to layer to be coded by numerals of same predetermined quantity; and (f) coding of most significant digital sequences formed from most significant numbers of module data constituting presented digital data. Proposed method can be adapted to requests of various users and transmission channels, and complexity of coders and decoders can be scaled down. Transmission speed in bits or complexity of coding/decoding devices can be likewise specified in compliance with performance characteristics of decoders or bandwidth/congestion of transmission channels, or upon users requests. EFFECT: enhanced effectiveness of audio signal coding. 38 cl, 4 dwg
