It seems you read too fast.
The iBasso D10 is a standard or conventional USB DAC, because it can work with a PC or a Mac: the PC / Mac acts as a USB host, and the standard USB DAC acts as a USB peripheral / device / client.
Like a PC / Mac, a current stock Galaxy S3 running on Android 4.0 Ice Cream Sandwich can interwork with a standard USB DAC.
You can find a list of standard USB DAC reportedly interworking with the current stock Galaxy S3 at the following link:
http://www.head-fi.org/t/595071/android-phones-and-usb-dacs/300#post_8700170
At the launch of Android 4.1 Jelly Bean, Google has announced a new type of USB DAC.
An Android-specific USB DAC can’t work with a PC or a Mac; because an Android-specific USB DAC acts as a USB host, and an Android smartphone / tablet should act as a USB peripheral / client.
A prototype of an Android-specific USB DAC / amp, FiiO E18, will be shown next month.
A Galaxy S3 is a USB On-The-Go device. It can operate either as a USB host or a USB peripheral.
Simply put, when a USB Micro-A plug is inserted in an OTG-featured Galaxy S3, a S3 acts as a USB host, and it could interwork with a standard USB DAC like the iBasso D10
(USB host <=> USB peripheral: successful USB transaction)
(A device <=> B device: successful USB transaction).
When a USB Micro-B plug is inserted in an OTG-featured Galaxy S3, a S3 acts as a USB peripheral / client, and it can’t interwork with a standard USB DAC like the iBasso D10, because the iBasso D10 can only act as a USB peripheral / client among other non-compatible stuff
(USB peripheral <=> USB peripheral: failed USB transaction)
(B device <=> B device: failed USB transaction).
A Micro-A plug is a (regular) Micro-B plug where the pin 4 is connected to the pin 5.
Before testing the Galaxy S3 with a standard USB DAC via a Micro-A USB OTG cable, this cable should be tested using a simple USB mouse (i.e. USB peripheral) connected to the Galaxy S3 (i.e. USB host).