< The 2015 All-Europe Research Team
Kenneth Lee & team
Barclays
First-place appearances: 0
Total appearances: 5
Team debut: 2011
Barclays repeats in third place. From his base in London, Kenneth Lee directs the firm’s reporting on the accounting and valuation issues that Europe’s listed companies face. One of the main themes the researchers have been investigating is the impact on certain sectors and industries of a new International Accounting Standards Board regulation issued last year on accounting for fundamental items, such as sales. “It’s very difficult to tell precisely which ones will be most affected,” says Lee, 47, “so clients want guidance on the likely pattern of impact, even though it’s impossible to be completely definitive at this stage.” Another subject of concern to Barclays’s clients, given a recent rise in merger and acquisition activity, is in “the aspects of accounting for deals — things like goodwill, impairment, write-offs and intangible assets,” he observes.
