This International Standard describes the MPEG-2 audio non-backwards compatible standard called MPEG-2 Advanced Audio Coding, AAC [1], a higher quality multichannel standard than achievable while requiring MPEG-1 backwards compatibility. This MPEG-2 AAC audio standard allows for ITU-R “indistinguishable” quality according to [2] at data rates of 320 kbit/s for five full-bandwidth channel audio signals.

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