Are .aac bit rates the same as mp3 bit rates?

Are .aac bit rates the same quality as mp3 bit rates?  That is:
1. Is an .aac bit rate of 128kps the same quality as an mp3 bit rate of 256kps?
2. Is an .aac bit rate of 192kps the same quality as an mp3 bit rate of 256kps?
3. Is an .aac bit rate of 256kps the same quality as an mp3 bit rate of 256kps?
I use VLC Media Player v. 2.1.5 Rincewind.
1. How do I find out what the bit rate is for an .aac file?

1. Is an .aac bit rate of 128kps the same quality as an mp3 bit rate of 256kps?
2. Is an .aac bit rate of 192kps the same quality as an mp3 bit rate of 256kps?
3. Is an .aac bit rate of 256kps the same quality as an mp3 bit rate of 256kps?
Angel,
Assuming that all of the files you referred to were all transcoded from the same high-quality source, such as a CD, here are the answers:
1.  At 128,  AAC has an advantage
2.  At 192 they are about the same
3.  At 256 they are equivalent

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