Perceptual audio coding is known to deliver high sound quality even at low bit rates for a broad range of audio signals. However, the total delay of the encoder/decoder chain is usually considerably higher than acceptable for two-way communication applications, such as teleconferencing. This paper discusses the primary sources of algorithmic delay in a perceptual audio codec and describes an MPEG-2 AAC-derived codec which was optimized for very low delay and accepted as the baseline of development for low-delay coding in MPEG-4 version 2 audio.
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https://aes2.org/publications/elibrary-page/?id=8251
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