Google has announced that its added support for spatial audio in its Cardboard SDKs for Unity and Android. With this, developers will no longer have to play sounds from the left and right in separate speakers, and instead can produce sound the same way humans actually hear it. The SDK will combine the position of your head with the position of the sound, allowing sounds that come from the right to hit your left ear with a slight delay.
This integration has been built with today's smartphones in mind, meaning spatial audio will have minimal impact on the primary CPU of your phone. Developers are able to control the fidelity of each sound, so more processing power can be allocated to the sounds that need it the most. If you are developing an app for Cardboard, you can check out all the details about spatial audio support in the SDK at the link below.