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Advanced Audio Coding - Wikipedia
https://en.wikipedia.org/wiki/Advanced_Audio_Coding#:~:text=Tests%20of%20MPEG-4%20audio%20have%20shown%20that%20AAC,algorithm%20that%20is%20part%20MDCT%20and%20part%20FFT.
MPEG-4 Audio (MPEG-4 AAC) IP Licensing | Philips
https://www.philips.com/a-w/about/innovation/ips/ip-licensing/programs/mpeg-4-audio.html
MPEG-4 Audio (MPEG-4 AAC) State-of-the-art coding technologies The MPEG-4 Audio standard (ISO/IEC 14496-3) includes a set of technologies designed to address a broad range of audio coding requirements—from extremely low bit-rate parametric coding or audio synthesis, up to high-quality speech or natural audio coding.
Audio | MPEG
https://mpeg.chiariglione.org/standards/mpeg-4/audio
MPEG-4 SBR, (Spectral Band Replication) is a bandwidth extension tool used in combination with e.g. the AAC general audio codec. When integrated into the MPEG AAC codec, a significant improvement of the performance is available, which can be used to lower the bitrate or improve the audio quality.
AAC file | Convert Files
https://www.convertfiles.com/file_type_description/MPEG-4_AAC_Audio_File.html
Select a file from your computer using the browse function. Step 2 - Choose a destination format Choose a destination format like AAC, AMR, AU, FLAC, M4A, MKA, MP3, OGG, WAV, WMA. We support most audio formats. Step 3 - Download your audio file Download your converted file immediately. More information on AAC, MPEG-4 AAC Audio File (.aac)
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