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 = Force/Area. Strain = A change in shape or volume in response to a stress. Stress is the cause, strain is the effect! There are three types of stress : 1) Compressive stress Forces that squeeze or push toward one another from opposite directions (cause shortening or flattening).2) Tensional stress Forces that pull away from one another in opposite directions (cause stretching or extension).tress = Force/Area. Strain = A change in shape or volume in response to a stress. Stress is the cause, strain is the effect! There are three types of stress : 1) Compressive stress Forces that squeeze or push toward one another from opposite directions (cause shortening or flattening).