http://www.mp3-box.org/mp3-wikipedia/

Does MPEG-2 Audio layer 3 mean AAC?
I know MPEG-1 Audio layer 3 is mp3, but AAC’s Wikipedia article doesn’t directly state it means MPEG-2 Audio layer 3. I’m assuming it does? Then what’s MPEG-3 Audio layer 3?
It is specified both as Part 7 of the MPEG-2 standard, and Part 3 of the MPEG-4 standard. As such, it can be referred to as MPEG-2 Part 7 and MPEG-4 Part 3 depending on its implementation, however it is most often referred to as MPEG-4 AAC, or AAC for short.
AAC was first specified in the standard MPEG-2 Part 7 (known formally as ISO/IEC 13818-7:1997) in 1997 as a new “part” (distinct from ISO/IEC 13818-3) in the MPEG-2 family of international standards.
It was updated in MPEG-4 Part 3 (known formally as ISO/IEC 14496-3:1999) in 1999. The reference software is specified in MPEG-4 Part 4 and the conformance bitstreams are specified in MPEG-4 Part 5. A notable addition in this version of the standard is Perceptual Noise Substitution (PNS).
BoB – ft Bruno Mars – Nothing on you (MTV Spring Break 2010) Wide Screen Version