The improved compression efficiency of MPEG-2 Advanced Audio Coding (AAC), the most recent MPEG standard for digital audio coding, now allows the transmission of high quality audio stereo signals over a single ISDN B-channel. This paper describes the advanced features of MPEG-2 AAC and gives an overview about the practical aspects of the main coding parameters, especially for the case of the single ISDN B-channel application and the resulting audio quality.
https://www.aes.org/e-lib/browse.cfm?elib=8429
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