GameSquare (GAME) - 2023 Q4 - Annual Report

The Company assesses its revenue arrangements against specific criteria in order to determine if it is acting as principal or agent. When the Company acts in the capacity of an agent rather than as the principal in a transaction, the revenue recognized is the net amount of commission made by the Company. Deferred revenue consists of customer advances for Company services to be rendered that will be recognized as income in future periods. Income taxes Income tax on the profit or loss for the periods presente ...