Recently MPEG finished the standardization of a Low Delay MPEG Surround tool that is tailored for enhancing the widely adopted AAC-ELD low delay codec for high-quality audio communication into AAC-ELD v2. In combination with the Low Delay MPEG Surround tool, the coding efficiency for stereo content outperforms competing low delay audio codecs at least by a factor of 2. This paper describes the technical challenges and solutions for designing a low delay codec that delivers a performance which is comparable to that of existing state of the art compression schemes featuring much higher delay, such as HE AAC v2. It provides a comparison to competing proprietary and ITU-T codecs, as well as a guideline for how to select the best possible points of operation. Applications facilitated by AAC-ELD v2 in the area of broadcasting and mobile video conferencing are discussed
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