FRS 9 (November 1997). FRS 9 sets out the definitions and accounting treatments for associates and joint ventures, two types of interests that a reporting entity may have in other entities.RS 9 (November 1997). FRS 9 sets out the definitions and accounting treatments for associates and joint ventures, two types of interests that a reporting entity may have in other entities.
1 Strain (injury) , an injury to a muscle in which the muscle fibers tear as a result of over-stretching.2  Strain (manga) , a 1996 manga written by Yoshiyuki Okamura, and illustrated by Ryoichi Ikegami. Strain (injury) , an injury to a muscle in which the muscle fibers tear as a result of over-stretching. 2  Strain (manga) , a 1996 manga written by Yoshiyuki Okamura, and illustrated by Ryoichi Ikegami.
Definitions of stress and strain. Nominal stress: the force on the object divided by the original area. True stress: the force on the object divided by the actual area. E.g., when necking occurs the true stress is the force applied divided by the area of the neck. The unit for stress is Nm-2, or Pa. Nominal strain: change in dimension / original dimension. This is also known as the engineering strain, and is strictly only true for very small displacements.