Today, I played with the just-released update of 8player (AppStore link; the free version is definitely worth giving a try, particularly if you're into UPnP), an excellent UPnP media player (and a not-so-decent local one).
Upon tapping a direct camera AVCHD test file (as has been explained in several of my articles, they all contain AC-3 audio tracks), I've seen the following message: