scope:

This International Standard describes the MPEG Surround standard (Spatial Audio Coding, SAC), that is capable of re-creating N channels based on M

This International Standard incorporates a number of tools enabling a number of features that allow for broad application of the International Standard. A key feature is the ability to scale the spatial image quality gradually from very low spatial overhead towards transparency. Another key feature is that the compatible decoder input can be made compatible to existing matrix surround technologies. All tools are grouped to cover certain profiles.