Method and and apparatus for processing a signal

A method of processing a signal is disclosed. The present invention includes receiving (a) downmix signal being generated from plural-channel signal and (b) spatial information indicating attribute of the plural-channel signal in order to upmix the downmix signal and including phase shift flag indicating whether phase of a frame of at least one channel of the plural-channel signal is shifted; obtaining inter-channel phase difference (IPD) coding flag indicating whether IPD value is used to the spatial information from a header of the spatial information; obtaining IPD mode flag indicating whether the IPD value is used to frame of the spatial information from the frame based on the IPD coding flag; obtaining the IPD value of parameter band in the frame, based on the IPD mode flag; upmixing plural-channel signal by applying the IPD value to the downmix signal; and shifting the phase of the frame of the at least one channel of the plural-channel signal based on the phase shift flag.