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Initial Coin Offering (ICO)

An Initial Coin Offering (ICO) is a fundraising mechanism in which new projects sell their underlying crypto tokens in exchange for bitcoin or ether. It's somewhat similar to an Initial Public Offering (IPO) in the non-crypto world. ICOs can have implications for revenue recognition and investor rights in crypto accounting.

Example:

The ICOs of projects like Ethereum in 2014

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Blockchain and Technology
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