SPDIF is more a carrier of digital audio than a format of digital audio, if that makes any sort of sense
It is more a way of defining how the source device packages up the audio data and other bits and sends it to the receiver. So a SPDIF interface can carry PCM audio data but equally could carry some entirely different format.
One common use of the SPDIF interface is to carry digital audio from a CD player to an amplifier. The S and P in SPDIF by the way stand for Sony and Phillips, co-inventors of the CD format. The raw audio data on a CD is a form of PCM. So in a CD player the SPDIF output caries PCM data.
On a DVD or Blu-Ray player playing a movie disk it can carry a whole load of other formats. For example a Dolby Digital surround sound encoded signal. And if you stick a CD disk in a DVD player what comes out of the SPDIF socket is the same PCM as a dedicated CD player.
So if your head hasn't exploded yet

you can see there is no simple answer to what comes out of or goes into a SPDIF socket. But in the main an AV receiver ought to be able to take in pretty much anything on it's digital audio inputs.
So to all intents and purposes you can regard PCM, SPDIF and Digital Audio as interchangeable.