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大卫锡安
大卫锡安瑞士信贷
第二队
Christopher Senyek.Isi.
第三队
珍妮特佩加无余的
赛跑者
大卫白果科学瑞银
经过五年后的第二个地方，瑞士信贷的大卫·锡安抓住了他的第一个1完成。“大卫是会计洞察的灯塔，”宣布一位货币经理。11月和6月，锡安已发表关于金融会计标准第157号财务会计标准的报告，财务会计准则委员会的新规则 - 它在第一季度生效 - 需要公司在重视资产时使用可观察市场投入。信贷危机使规则具有争议的争议，因为一些评论家争夺公司促使公司在非努力证券的情况下忽略更大的损失，而不是实际持续的。锡安解释说，FAS 157不仅要求公司对其当前财务状况的更准确的观点，而且还能深入了解资产价值的可靠性。Zion, 39, earned a bachelor’s degree in accounting from New York’s Binghamton University in 1991 and worked at accounting firm Deloitte Touche Tohmatsu and then at Bear, Stearns & Co. before joining Credit Suisse in 2002. Rising from runner-up to second place is Christopher Senyek, who moved from Bear Stearns to ISI Group in May. “His ‘10-K Navigation Guide’ is a must,” insists one portfolio manager, referring to Senyek’s yearly study identifying key issues in annual reports. Among the highlights this year: Senyek noted that the market often doesn’t give companies credit for net-operating-loss carryforwards, which can be valuable assets if a company returns to profitability. Falling from first place to third is former Bear Stearns analyst Janet Pegg, who “does the best work on simplifying a relevant topic and explaining its implications,” says one longtime supporter. Before taking the summer off to “relax, recharge and start focusing on the next step in my life,” Pegg spent time updating clients about the status of the convergence of generally accepted accounting principles with international financial reporting standards and the differences between the two.