Messi, who is the current holder of the award, has already scored 82 times this year, just three shy of Gerd Muller’s record of goals scored for both club and country in a calender year.
Ronaldo was an integral part of the Madrid team that won the La Liga crown last season and reached the semi-finals of Euro 2012 with Portugal.
Iniesta won both the Copa del Rey and European Championships.
The three finalists in the Coach of the Year for men’s football award are Vicente del Bosque, Pep Guardiola and Jose Mourinho.
Radamel Falcao, Neymar and Miroslav Stoch are the remaining contenders for the Puskas award for goal of the season.
Marta, Abby Wambach and Alex Morgan are in contention for the Women’s Player of the Year award.
Bruno Bini, Norio Sasaki and Pia Sundhage are the candidates for the Coach of the Year for women’s football award.
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