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FLAC is a codec that compresses a lossless audio file. These files are often used in professional recording studios. However, this format implies some compression of information, so the same song in FLAC format can take up to half less memory than the original CD. And if, for example, you copy music from a CD into this format, it will not differ in any way from the original, regardless of its bit rate or frequency range. The compression ratio and bit rate vary depending on the complexity of the material to be compressed - for example, singing with a guitar lends itself to compression better than recording a symphony orchestra. FLAC is often used to create audio collections and are used for listening on premium equipment.
The WAV format is designed to work with a digitized audio stream, contains musical compositions, voice recordings and various audio effects. It is the best audio format for processing and storing uncompressed audio data that is similar in quality to CDs. One minute of sound in it weighs about 10 MB. WAV occupies a significant amount of memory space, much more than other popular formats, so very few people use this format to store their own audio library on a computer. The Wave format is needed for the release of a disc, LP, download for sale on sites, and must be with the parameters of 16 bit 44.1 KHz. It is also used in audio editing programs to save time on compressing and decompressing data. The WAV format is only a container file, and the audio content is compressed using a wide variety of codecs.