[SPDIF/AES] TX/RX is true 24bit?

Can these TX/RX like [DIT4192/DIR9001] do 24bit@96khz?
In many readings it is said that SPDIF only supports 20bit... but what about the AES standard?
Can someone explain?
I am designing an i2s I/O interface and I wanted to add support for SPDIF or AES if applicable, to have true 24bit.

regards.