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 is defined as the amount of deformation an object experiences compared to its original size and shape. For example, if a block 10 cm on a side is deformed so that it becomes 9 cm long, the strain is (10-9)/10 or 0.1 (sometimes expressed in percent, in this case 10 percent.) Note that strain is dimensionless.