MPEG-H 3D audio codec is defined in ISO/IEC 23008-3 “High Efficiency Coding and Media Delivery in Heterogeneous Environments — Part 3: 3D Audio”.

ISO/IEC 23008-3 specifies technology that supports the efficient transmission of immersive audio signals and flexible rendering for the playback of immersive audio in a wide variety of listening scenarios. These include home theater setups with 3D loudspeaker configurations, 22.2 loudspeaker systems, automotive entertainment systems and playback over headphones connected to a tablet or smartphone.

The standard is capable of handling 3D Audio content, including channel-based (multi-channel), object-based, and scene-based (ambisonics) audio.

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