When an issue is created but not assigned, you will have the option to close it as Owner, Administrator or Power Collaborator
When the issue is assigned to you, you will have the following options as an Owner, Administrator or Power Collaborator
Collaborators, Restricted Collaborators and Reviewers only have the following options when an issue is assigned to them:
Accept the issue to change the status to in progress
Decline the issue to unassign themselves and put the issue back to open
When an issue is ready to be completed you have the following options:
When the issue is Completed, pending validation all users have the option to Retract
Only the Owner, Administrator or Power Collaborator have the option to Close the issue once it has been validated or reopen (put the status from completed, pending validation to open) if necessary
If an issue was closed by mistake, you also have the option to reopen it to put it back to the status open