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  • Writer's pictureThomas Tsang

ICO issue as incentive

In ICO, it is common for certain coin issue to development team as incentives. As coin is not equity instruments, the coin issued is not considered share based payment. Also, it should not be account for as real value at the time of just issued. Rather, it is employee short term benefits. We have to account for it when it is issued to staff and exchanged for their services provide.

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