Stating That Australia and New Zealand Follow a 'Sector Neutral

Stating that Australia and New Zealand follow a 'sector neutral' approach to standard setting means that:

A) Issues relating to the for-profit and the not-for-profit sectors are considered simultaneously with the view to applying the same standards to both sectors
B) Issues relating to the for-profit sector are considered before later applying the same principles to the not-for-profit sector
C) Issues relating to the not-for-profit sector are considered before later applying the same principles to the for-profit sector
D) Issues for-profit and not-for-profit sectors are considered simultaneously but with the purpose of drawing up separate standards for each sector.