This article is from the MPEG FAQ, by Frank Gadegast phade@cs.tu-berlin.de with numerous contributions by others.
Well, there is a variety of AES papers, e.g.
K. Brandenburg, G. Stoll, ...: "The ISO/MPEG-Audio Codec: A
Generic Standard for Coding of High Quality Digital Audio",
92nd AES, Vienna 1992, pp.3336
E. Eberlein, H. Popp, ...: "Layer-3, a Flexible Coding
Standard", 94th AES, Berlin 93, pp.3493
K. Brandenburg, G. Zimmer, ...: "Variable Data-Rate Recording
on a PC Using MPEG-Audio Layer-3", 95th AES, New York 93
B. Grill, J. Herre,... : "Improved MPEG-2 Audio Multi-Channel
Encoding", 96th AES, Amsterdam 94
And for further informations, please contact layer3@iis.fhg.de
 
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