MPEG-2 Advanced Audio Coding (ISO/IEC 13818-7) is the newest and most powerful member of the MPEG family of high-quality, digital audio compression systems. AAC allows for a very flexible selection of operating modes and configurations. The applications for MPEG-2 Advanced Audio Coding range from low bit-rate Internet audio to multichannel broadcasting services. This paper will describe the basic capabilities of the system and how to apply it to current and future applications.
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https://aes2.org/publications/elibrary-page/?id=7138
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