They are generally compliance framework neutral, which means that they will not be biased for or against a particular standard, as long as the selection rationale is documented and justified.
Most variation in the human genome is neutral, meaning that it arose not by natural selection but by processes like harmless mutations and the random shuffling of the genome between generations.
Financial statements are not neutral if, by the selection or presentation of information, they influence the making of a decision or judgement in order to achieving a predetermined result or outcome.