  The present document reviews the mathematics behind binaural rendering of
sound fields that are available as spherical harmonic expansion coefficients.
This process is also known as binaural ambisonic decoding. We highlight that
the details entail some amount peculiarity so that one has to be well aware of
the precise definitions that are chosen for some of the involved quantities to
obtain a consistent formulation. We also discuss what sets of definitions
produce ambisonic signals that are compatible with the most common software
tools that are available.
