The relevant section is under the Video/TV section in the user guide. It states that the PS4 won’t support obvious media like DVDs that haven’t been finalised and recordable Blu-rays, as well as the CDs we already knew about (and they’re patching that back in). And then there it is, right there at the bottom: no support for 3D Blu-rays.
Here are the supported disc Formats :
The formats not supported are Blu-ray 3D, BD-R/RE XL and BD-RE ver.1.0.
MP3 and audio CD options are not available at launch either, although support for these has been confirmed to arrive in a future patch.