Finance executives are beginning to balk at the enormity of change that is brewing in accounting rules, just as accounting rulemakers are delaying plans to seek input on a full-scale plan for adopting nearly a dozen major new standards.

Finance executives are beginning to balk at the enormity of change that is brewing in accounting rules, just as accounting rulemakers are delaying plans to seek input on a full-scale plan for adopting nearly a dozen major new standards.