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internationaux",[],{},{"nodeType":87,"data":88,"content":89},"paragraph",{},[90],{"nodeType":82,"value":91,"marks":92,"data":93},"Compte permettant d'enregistrer les opérations spécifiques réalisées avec les entités publiques et organismes internationaux officiels, en dehors des transactions commerciales ordinaires et des opérations fiscales courantes.",[],{},{"nodeType":95,"data":96,"content":97},"heading-2",{},[98],{"nodeType":82,"value":99,"marks":100,"data":101},"À quoi sert le compte 443 en comptabilité ?",[],{},{"nodeType":87,"data":103,"content":104},{},[105],{"nodeType":82,"value":106,"marks":107,"data":108},"Le compte 443 permet d'enregistrer les opérations particulières réalisées entre l'entreprise et l'État, les collectivités publiques ou les organismes internationaux à caractère officiel, lorsque ces entités agissent en tant que puissance publique.",[],{},{"nodeType":87,"data":110,"content":111},{},[112],{"nodeType":82,"value":113,"marks":114,"data":115},"Ce compte se 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444, 445, 447)",[],{},{"nodeType":121,"data":273,"content":274},{},[275],{"nodeType":87,"data":276,"content":277},{},[278],{"nodeType":82,"value":279,"marks":280,"data":281},"Pour des conventions spécifiques impliquant des flux financiers particuliers",[],{},{"nodeType":121,"data":283,"content":284},{},[285,292],{"nodeType":87,"data":286,"content":287},{},[288],{"nodeType":82,"value":289,"marks":290,"data":291},"Transactions avec les collectivités territoriales",[],{},{"nodeType":117,"data":293,"content":294},{},[295,305],{"nodeType":121,"data":296,"content":297},{},[298],{"nodeType":87,"data":299,"content":300},{},[301],{"nodeType":82,"value":302,"marks":303,"data":304},"Pour des opérations particulières avec les régions, départements ou communes",[],{},{"nodeType":121,"data":306,"content":307},{},[308],{"nodeType":87,"data":309,"content":310},{},[311],{"nodeType":82,"value":312,"marks":313,"data":314},"Dans le cadre de partenariats public-privé 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