[X4U] importing audio CD as AIFF

[Kansas Territory]

ordinarily when I import audio CDs I do so as .mp3 or AAC or 
something..  but I'm wanting to make a COPY of an audio CD for backup 
purposes.
If I import as AIFF files and then burn an audio CD of these files.. am 
I thus making a DUPLICATE copy ?   or is there any kind of process that 
happens going from an Audio CD to AIFF where it would experience any 
degradation  ?

Kansast