The ISO/IEC MPEG-2 advanced audio coding (AAC) system was designed to provide MPEG-2 with the best audio quality without any restrictions due to compatibility requirements. The main features of the AAC system (ISO/IEC 13818-7) are described. MPEG-2 AAC combines the coding efficiency of a high-resolution filter bank, production techniques, and Huffman coding with additional functionalities aimed to deliver very high audio quality at a variety of data rates.
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https://aes2.org/publications/elibrary-page/?id=10271
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