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.
What is a Muscle Strain. Definition of a muscle strain : A strain is an injury to a muscle or tendon in which the muscle fibres tear as a result of over-stretching. Remember a Strain is NOT a Sprain.You strain a muscle but you sprain a ligament.A muscle strain is also commonly known as a pulled muscle.efinition of a muscle strain : A strain is an injury to a muscle or tendon in which the muscle fibres tear as a result of over-stretching. Remember a Strain is NOT a Sprain.