Recursively convert FLAC files to AAC using ffmpeg

convert.sh

#!/bin/bash

SAVEIFS=$IFS
IFS=$(echo -en "\n\b")

FILES=$(find . -type f -name '*.flac')

for f in $FILES
do
  ffmpeg -i $f -c:a aac "${f%.flac}.aac" < /dev/null
done

IFS=$SAVEIFS