The process is described at 7.2.12 Abstract Equality Comparison:
The comparison x == y, where x and y are values, produces true or false. Such a comparison is performed as follows:
If Type(x) is the same as Type(y), then return the result of performing Strict Equality Comparison x === y.
If x is null and y is undefined, return true.
If x is undefined and y is null, return true.
If Type(x) is Number and Type(y) is String, return the result of the comparison x == ToNumber(y).
If Type(x) is String and Type(y) is Number, return the result of the comparison ToNumber(x) == y.
If Type(x) is Boolean, return the result of the comparison ToNumber(x) == y.
If Type(y) is Boolean, return the result of the comparison x == ToNumber(y).
If Type(x) is either String, Number, or Symbol and Type(y) is Object, then return the result of the comparison x == ToPrimitive(y).
If Type(x) is Object and Type(y) is either String, Number, or Symbol, then return the result of the comparison ToPrimitive(x) == y.
Return false.
So rather than coercing one side and then the other, or something like that, it's more that the interpreter goes through that list above until it finds a matching condition, and executes the resulting command, which may involve coercing only the left side, or only the right side (and, rarely, both, in case a recursive command is reached, such as with true == '1'
, which will fulfill condition 8, turn into 1 == '1'
, fulfilling condition 6 and turning into 1 == 1
, fulfilling condition 3 and resolving to true
)