IEC 61937-4:2003 specifies the method for the digital audio interface specified in IEC 60958 to convey non-linear PCM bitstreams encoded in accordance with the MPEG audio.
IEC 61937-4 Ed. 1.0 b:2003
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Digital audio – Interface for non-linear PCM encoded audio bitstreams applying IEC 60958 – Part 4: Non-linear PCM bitstreams according to the MPEG audio format