Examlex
Important control features provided by a voucher system do NOT include:
Joint Operators
The parties to a joint operation.
Expenses
Decreases in assets or increases in liabilities, that result in decreases in equity, other than those relating to distributions to holders of equity claims.
Cash Balance
The amount of cash held by a company in its financial accounts at a specific point in time, reflecting its immediate liquidity position.
Creditors
Entities or individuals to whom a company owes money, due to the provision of goods, services, or loans.
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