Are you talking about something like this?
access-list 101 permit ip 192.168.1.1 255.255.255.0 172.16.0.0 255.255.255.0
nat (inside) 0 access-list 101
This is typically done to exempt traffic from nat for use with remote access or lan to lan vpn tunnels. Traffic defined in the acl would be exempted from nat even if you had something like...
global (outside) 1 interface
nat (inside) 1 0 0
...because nat exemption is first in the nat order of operations. Not sure about the second part of your question.