This article explains how to play FLAC files on iPhone. Instructions apply to iOS 10 and earlier iOS versions.
One solution to playing a FLAC file on an iPhone is to use a music player app that supports playback of the format. If you use a FLAC player, you don't need to know what formats iOS understands. As long as the app accepts the format, it doesn't matter what iOS's limitations are for music playback.
The only downside to this approach is that you get your music collection into the media player. Therefore, a FLAC player is only useful if your songs are FLAC-based. There are several tools to make an iPhone play FLAC files (such as VOX or FLAC Player+ ), but you have to provide the FLAC files to those apps.
One option to complete the FLAC file exchange with a media player is to upload the FLAC files to a cloud storage service that you use on your phone. After uploading the audio files, import them into the media player.