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The implicit association test (IAT) :
Book Values
The value of an asset as reported on the balance sheet, calculated as the original cost of the asset minus any depreciation, amortization, or impairment costs.
Gain or Loss
The financial result of disposing of an asset or settling a liability for more or less than its carrying amount.
Equity Method
An accounting technique used when a company holds significant influence over another but does not control it, allowing the investment to be recorded at original cost and adjusted for the investor's share of profits and losses.
Voting Shares
Shares of a company that provide the shareholder the right to vote on corporate matters, such as the election of the board of directors.
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