As a part of the ISO/MPEG-2 audio coding standard, AAC (Advanced Audio Coding) is the most powerful coding algorithm in terms of preserving sound quality, for compressing digital audio of 1 to 48 audio channels. This paper discusses the selection of a DSP platform describing the efforts and the way to a functional real-time implementation of a stereo-codec on a fixed-point DSP.
https://www.aes.org/e-lib/browse.cfm?elib=8358
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