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.
Stress is the force per unit area on a body that tends to cause it to change shape. Stress is a measure of the internal forces in a body between its particles. These internal forces are a reaction to the external forces applied on the body that cause it to separate, compress or slide.