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.

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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.
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