Advanced Audio Coding File
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What is a AAC file?
Various companies, including Nokia, LG Electronics, Dolby, Sony, Panasonic, and NEC, jointly developed and maintain the AAC standard. They initially released it in 1997, and the International Organization for Standardization (ISO) and the International Electrotechnical Commission (IEC) standardized it.
AAC offers several performance improvements over MP3. Some features include a higher coding efficiency for stationary and transient signals, a simpler filterbank, and better handling of frequencies above 16 kHz.
Various devices and apps utilize AAC as their default method for encoding audio. Examples include the iPhone, Nintendo 3DS, Apple iTunes, Apple Music, the iTunes Music Store, and PlayStation 4.
NOTE: While the .aac extension is sometimes used for AAC-encoded files, they are often saved with an .M4A file extension.