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Nowadays, more than ever before, it is necessary that an economic entity, either a trade company or a credit institution, should make profit. Profit ensures the entity’s future development and also renders a meaning to the respective business. At the same time, any economic entity wants financial comfort that can also be achieved by small amounts paid as taxes and fees. Additionally, annual financial statements are meant to reflect a true and fair view of the financial status and of the financial performance achieved. Among true and fair view, accounting principles and tax issues a number of differences may occur which can complicate the life of an enterprise. In terms of accounting and tax issues, the most frequent in the core of such differences are provisions and value adjustments. The paper aims at capturing some financial, accounting and tax issues of provisions and value adjustments.