diff --git a/lib_com/control.c b/lib_com/control.c
index 20865de23788f218d0022257b64fe0a2d8c35ad6..dadb2e4967166a786333097c5102c3745397d491 100644
--- a/lib_com/control.c
+++ b/lib_com/control.c
@@ -21,10 +21,14 @@
 #include "stl.h"
 
 #ifdef WMOPS
-int funcId_where_last_call_to_else_occurred;
 long funcid_total_wmops_at_last_call_to_else;
+#ifdef FIX_1054_IF_ELSE_CMPLX
+char func_name_where_last_call_to_else_occurred[MAX_FUNCTION_NAME_LENGTH + 1] = "";
+#else
+int funcId_where_last_call_to_else_occurred;
 int call_occurred = 1;
 #endif
+#endif
 
 #ifdef CONTROL_CODE_OPS
 
diff --git a/lib_com/control.h b/lib_com/control.h
index ad1e5ae6929c43918f6b9438232418ee31e1082b..c788cac140d174f56799e577ec66d7355dfe4f91 100644
--- a/lib_com/control.h
+++ b/lib_com/control.h
@@ -33,9 +33,9 @@
 #ifndef _CONTROL_H
 #define _CONTROL_H
 
+#include <string.h>
 #include "stl.h"
 
-
 /*****************************************************************************
  *
  *  Constants and Globals
@@ -45,6 +45,12 @@
 extern BASIC_OP multiCounter[MAXCOUNTERS];
 extern int currCounter;
 
+#define MAX_FUNCTION_NAME_LENGTH 200 /* Maximum length of the function name */
+
+extern long funcid_total_wmops_at_last_call_to_else;
+#ifdef FIX_1054_IF_ELSE_CMPLX
+extern char func_name_where_last_call_to_else_occurred[];
+#else
 /* Technical note :
  * The following 3 variables are only used for correct complexity
  * evaluation of the following structure :
@@ -60,9 +66,10 @@ extern int currCounter;
  *     ...
  *   }
  */
-extern int funcId_where_last_call_to_else_occurred;
-extern long funcid_total_wmops_at_last_call_to_else;
+
 extern int call_occurred;
+extern int funcId_where_last_call_to_else_occurred;
+#endif
 #endif /* ifdef WMOPS */
 
 
@@ -172,19 +179,37 @@ static __inline void incrWhile( void )
 #define IF( a ) if ( a )
 
 #else /* ifndef WMOPS */
+#ifdef FIX_1054_IF_ELSE_CMPLX
+#define IF( a ) if ( incrIf( __func__ ), a )
+#else
 #define IF( a ) if ( incrIf(), a )
+#endif
 
+#ifdef FIX_1054_IF_ELSE_CMPLX
+static __inline void incrIf( const char *func_name )
+#else
 static __inline void incrIf( void )
+#endif
 {
     /* Technical note :
      * If the "IF" operator comes just after an "ELSE", its counter
      * must not be incremented.
      */
+#ifdef FIX_1054_IF_ELSE_CMPLX
+    if ( ( strncmp( func_name, func_name_where_last_call_to_else_occurred, MAX_FUNCTION_NAME_LENGTH ) != 0 ) || ( TotalWeightedOperation() != funcid_total_wmops_at_last_call_to_else ) )
+    {
+
+        multiCounter[currCounter].If++;
+    }
+
+    func_name_where_last_call_to_else_occurred[0] = '\0';
+#else
     if ( ( currCounter != funcId_where_last_call_to_else_occurred ) || ( TotalWeightedOperation() != funcid_total_wmops_at_last_call_to_else ) || ( call_occurred == 1 ) )
         multiCounter[currCounter].If++;
 
     call_occurred = 0;
     funcId_where_last_call_to_else_occurred = MAXCOUNTERS;
+#endif
 }
 #endif /* ifndef WMOPS */
 
@@ -204,22 +229,38 @@ static __inline void incrIf( void )
 #define ELSE else
 
 #else /* ifndef WMOPS */
+#ifdef FIX_1054_IF_ELSE_CMPLX
+#define ELSE                             \
+    else if ( incrElse( __func__ ), 0 ); \
+    else
+#else
 #define ELSE                   \
     else if ( incrElse(), 0 ); \
     else
+#endif
 
+#ifdef FIX_1054_IF_ELSE_CMPLX
+static __inline void incrElse( const char *func_name )
+#else
 static __inline void incrElse( void )
+#endif
 {
     multiCounter[currCounter].If++;
 
-    /* We keep track of the funcId of the last function which used ELSE {...} structure. */
-    funcId_where_last_call_to_else_occurred = currCounter;
-
     /* We keep track of the number of WMOPS of this funcId when the ELSE macro was called. */
     funcid_total_wmops_at_last_call_to_else = TotalWeightedOperation();
 
+#ifdef FIX_1054_IF_ELSE_CMPLX
+    /* We keep track of the name of the last calling function when the ELSE macro was called */
+    strncpy( func_name_where_last_call_to_else_occurred, func_name, MAX_FUNCTION_NAME_LENGTH );
+    func_name_where_last_call_to_else_occurred[MAX_FUNCTION_NAME_LENGTH] = '\0';
+#else
+    /* We keep track of the funcId of the last function which used ELSE {...} structure. */
+    funcId_where_last_call_to_else_occurred = currCounter;
+
     /* call_occurred is set to 0, in order to count the next IF (if necessary) */
     call_occurred = 0;
+#endif
 }
 #endif /* ifndef WMOPS */
 
diff --git a/lib_com/count.c b/lib_com/count.c
index eaf6f04f422786a7f67642b6e3bfca292eb2afde..ce38def6716e73c2ccb0ce7f15913873d698f0dd 100644
--- a/lib_com/count.c
+++ b/lib_com/count.c
@@ -365,7 +365,9 @@ void setCounter( int counterId )
         return;
     }
     currCounter = counterId;
+#ifndef FIX_1054_IF_ELSE_CMPLX
     call_occurred = 1;
+#endif
 #else
     (void) counterId;
 #endif /* ifdef WMOPS */
@@ -514,9 +516,11 @@ void Init_WMOPS_counter( void )
     LastWOper[currCounter] = 0;
     funcid[currCounter] = 0;
 
+#ifndef FIX_1054_IF_ELSE_CMPLX
     /* Following line is useful for incrIf(), see control.h */
     call_occurred = 1;
     funcId_where_last_call_to_else_occurred = MAXCOUNTERS;
+#endif
 
     sum_bc[currCounter] = MAX_32;
     sum_wc[currCounter] = 0;
diff --git a/lib_com/options.h b/lib_com/options.h
index c74d7af3467b351490a440d76adbb4aae681e0a0..0ae5cf8ca1470da7221c88047349f832dc5d334c 100644
--- a/lib_com/options.h
+++ b/lib_com/options.h
@@ -83,4 +83,5 @@
 #define NONE_BE_FIX_BASOP_1044_OSBA_PRERENDER_MIX_GAINS /* DLB: adjust prerendering and mixing gain in OSBA encoder. This is fix to float codes*/
 #define NONBE_1233_HQ_CLASSIFIER_DIV_BY_ZERO            /* Eri: issue 1233: Address possible division by zero in hf_spectrum_sparseness() */
 #define FIX_ISSUE_1062_AND_1068_TON_ENE_EST_FX
+#define FIX_1054_IF_ELSE_CMPLX                          /* VA: Fix 1054 incorrect counting of complexity when ELSE-IF sequence is encoutered in two functions */
 #endif
diff --git a/lib_debug/wmc_auto.c b/lib_debug/wmc_auto.c
index e37fecf2ebdec6b1fead6dccf0df4e8ff5bc321c..7bc7bde807706e5faf6efff00a9846e8f1e59b0d 100644
--- a/lib_debug/wmc_auto.c
+++ b/lib_debug/wmc_auto.c
@@ -187,9 +187,11 @@ void reset_wmops( void )
         wmops_caller_stack[i] = -1;
     }
 
+#ifndef FIX_1054_IF_ELSE_CMPLX
     /* initialize auxiliary BASOP WMOPS variables */
     //call_occurred = 1;
     //funcId_where_last_call_to_else_occurred = INT_MAX;
+#endif
 
     return;
 }