The specification of MPEG-4 Audio, the next-generation audio coding technology, has been finalized by ISO/IEC. This paper investigates the implementation options of the new standard on various platforms. Special attention has been given to the new low-delay AAC coder variant and the MPEG-4 scalable profile as well as to several transport options for MPEG-4 Audio content.:
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https://aes2.org/publications/elibrary-page/?id=9068
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