Under an all-digital model Sony records digital game sales as gross revenue rather than as a partial net like many disc sales because of the IFRS 15 agent versus principal determination. That means third-party publishers could see their reported earnings treated differently: when Sony is principal on digital sales it records the full sale and pays publishers their share, which can make publisher revenue recognition and apparent take smaller or more variable compared with the net treatment of disc sales. Answered
PlayStation CEO mentioned shift to 'true digital platform business' weeks before cutting game discs… One thing to note: Sony's revenue recognition metrics have been heavily debated. The principle sticking point is arguments that Sony records only a portion of disc sales as net sales revenue whereas it records the full amount from digital games as gross sales. …
… This appears to be net revenue, and not gross revenue. …
… Add TweakTown as a source on Google Similar News Stories Assassin's Creed Black Flag Resynced will bring back social stealth, but hidden blades take a back seat Ubisoft may be going back to Damascus with an Assassin's Creed 1 remake following Black Flag Resynced Starfield's $70 premium edition tops… …
… Add TweakTown as a source on Google Similar News Stories Blizzard reveals new Diablo IV Paladin abilities, now available with Lord of Hatred pre-order Ratings board leak points to Diablo IV and Lord of Hatred DLC releasing on Nintendo Switch Diablo 4 lets players transform into The Butcher and put … …
… Similar News Stories Samsung is reportedly preparing a 'Chromebook' variant of the Exynos 2800 to rival Apple's M7 AMD and Sony PS6 deep dive - Path Tracing and AI are the future of PlayStation graphics War Thunder adds new Path Traced lighting with support for DLSS, FSR, and XeSS DOOM: The Dark Ag… …
… May 14, 2026 9:31 PM CDT AMD EPYC dominates the server market with a record 46.2% revenue share AMD's data center sector brought in $5.8 billion this quarter, and a new report suggests that AMD EPYC CPUs were the likely driving force. …