That is a Rechenpfennig, and the ICR initials (on the other side) indicate that it was made by Johann Christian Reich. He was born in 1740 and, as from 1760 or so, made such Rechenpfennig counters in Fürth ...
Could theoretically be a modern copy, but I don't think so. Such Rechenpfennig pieces, or counters or jetons, were not produced as means of payment but were basically calculation tools.
These counters were primarily used between the 16c and the early/mid 19c. Most counters came from what today is Belgium/Germany/Netherlands as far as I know, and they are usually made from copper or brass. In Germany many Rechenpfennig makers were in Nürnberg (Fürth is a neighboring city); Ludwig C. Lauer was the last major producer of such Rechenpfennig pieces.
The counters were used on boards that worked pretty much like an abacus. Here are some examples (in German, but with quite a few explanatory images) of how they calculated with counters: http://www.tinohempel.de/info/mathe...echenbrettes
Now why were many of these counters so elaborate and not just plain disks? Guess that merchants preferred nicely designed "disks". Sorry, cannot help you with a price or value ...
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