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.
verb (used with object) 1. to draw tight or taut, especially to the utmost tension; stretch to the full: to strain a rope. 2. to exert to the utmost: to strain one's ears to catch a sound. to impair, injure, or weaken (a muscle, tendon, etc.) by stretching or overexertion. to cause mechanical deformation in (a body or structure) as the result of stress. to stretch beyond the proper point or limit: to strain the meaning of a word. to make excessive demands upon: to strain one's luck; to strain one's resources. to pour (liquid containing solid matter) through a filter, sieve, or the like in order to hold back the denser solid constituents: to strain gravy.