I2S from USB receiver to dac

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Does I2S allow for data of say 24/192 to be passed from the usb receiver (PCM2707) to the dac (PCM1793), so the PCM1793 can convert it, even if the PCM2707 if used as dac could not convert that data?

I am missing that bit of info to better understand how dacs (be it kits or ready built units) are spec'ed.

A "yes" to above question would explain a lot, but would make me wonder why it's not used on any dac board that has multiple receivers and a 24/192 dac.

Thanks in advance,

Daniel
 
Thanks, then my only choices are dacs with say CS8416 (192khz) or DIR9001 (96khz) with digital (coax/optical) input, i wish i wouldn't consistently get the answer that things do 24/192 when they are based on PCM2707/CM108....

Was hoping there is a bit off "pass-thru" possible that makes their claims true/possible and i just never saw it anywhere before.
 
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