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.