A Scalable and Lossless Audio Coding System based on Integer Transform

The modified discrete cosine transform (MDCT) is widely used in current perceptual audio coding schemes. This paper presents an integer approximation of this lapped transform, called integer MDCT, which is derived from the MDCT using lifting scheme, and a scalable lossless system based on MPEG AAC and Integer MDCT is presented providing a lossless enhancement of AAC coding scheme, which provides bit-exact reconstruction of the input signal independent of the implementation accuracy of the AAC core coder

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