FIELD: audio signal coding and decoding; audio data transfer systems. SUBSTANCE: coding method involves (a) processing of input audio signals and their quantizing for each coding band; (b) coding of quantized data corresponding to base level within definite size of level; (c) coding of quantized data corresponding to next extension level and of remaining uncoded quantized data and those related to coded level; (d) sequential execution of level coding stages for all levels, each of stages (b), (c), and (d) including a number of operations whose execution results in generation of bit streams by coding quantized data corresponding to information about distribution of voice range bits, quantization step size, index and quantity of bits allocated to respective sub-bands. Method for decoding and relevant devices for implementing these methods are also proposed. EFFECT: facilitated adaptation to any state of audio data transfer channel and to requests of various users. 21 cl, 20 dwg
