This paper gives an overview of research into coding high-quality digital audio. The most common techniques for efficient coding, perceptual coders, are described. A description of the different building blocks that make up the encoding and decoding processes is given. This includes the time-frequency mapping, psychoacoustic model, bit allocation, and quantization. The paper provides a description of the ISO/MPEG audio coding standard; the differences in the structure of Layers I, II, and III; and the achievable compression ratios and encoder complexity. Ongoing research in this fast-growing field is also discussed.:
https://www.aes.org/e-lib/browse.cfm?elib=7722
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