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AACフォーマットについて

AAC
フルネーム AAC - Advanced Audio Coding
ファイルの拡張子 .aac
MIME type audio/aac
によって開発された Bell Labs, Fraunhofer Institute etc.
フォーマットの種類 Audio compression format
説明 Advanced Audio Coding (AAC) is an audio coding standard for lossy digital audio compression. Designed to be the successor of the MP3 format, AAC generally achieves better sound quality than MP3 at similar bit rates. AAC has been standardized by ISO and IEC, as part of the MPEG-2 and MPEG-4 specifications.
技術的な詳細情報 AAC supports inclusion of 48 full-bandwidth audio channels in one stream plus 16 low frequency effects channels, up to 16 "coupling" or dialog channels, and up to 16 data streams. The quality for stereo is satisfactory to modest requirements at 96 kbit/s in joint stereo mode; however, hi-fi transparency demands data rates of at least 128 kbit/s.
相関プログラム foobar2000, AIMP, DirectShow, QuickTime, VLC media player.
ウィキ https://en.wikipedia.org/wiki/Advanced_Audio_Coding