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.
strain 1 (strÄn) v. strained, strainÂ·ing, strains. To pull, draw, or stretch tight. To stretch or exert one's muscles or nerves to the utmost. To injure or impair by overuse or overexertion; wrench. To filter, trickle, percolate, or ooze. To pass a liquid through a filtering agent such as a strainer. To draw off or remove by filtration. n. The act of straining.