Financial statements are not neutral if, by the selection or presentation of information, they influ**e the making of a decision or judgement in order to achieving a pre**ermined result or outcome.

• 如果为了达到预定的成果或结果，通过对信息的选择和列报，使财务报表影响了决策或判断，那么，财务报表就不是中立的了。