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A cup-and-handle pattern resembles the shape of a tea cup on a chart. This is a bullish continuation pattern where the upward trend has paused, and traded down, but will continue in an upward direction upon the completion of the pattern.
Here you can find a full version survey from doctorate thesis of Kretov Kirill on Evaluation of intangible assets (intellectual property) and other unidentifiable resources. Effective reporting of Total Corporate Capital structure for enchained decision making.