The emerging MPEG Surround specification allows coding of high-quality multi-channel audio at bit rates comparable to rates currently used for coding of mono or stereo sound. This paper describes the underlying concept and provides an overview of this technology, including its rich feature set such as compatibility to traditional matrixed surround, the ability of employing manually produced (‘artistic’) downmix signals, and the provisions for binauralized decoding.
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https://aes2.org/publications/elibrary-page/?id=13844
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