There are no accurate top 10, as A,B,C logic wont work on the naruto verse.
Only a top 3 maybe :d
ex : My top 10
1.Kabuto
2.Edo Madara/Tobi.
4.Naruto.
5.Hashirama.
6.Prime hiruzen/Minato
8.Itachi.
9.Sasuke.
10.Killer bee.
But this list wont be accurate, as certain characters are strong against other and perfect to fight them, while they're weak against others. And it also changes according to the situation.
Hashirama wont be able to defeat hiruzen or minato because of shiki fujin, itachi may beat madara with totsuka, naruto coud pawn them all but his fathers fuinjutsu and intelligence will beat him...
Basically : Character A > Cahracter B, and Character B > Character C, doesnt mean Chracter A > Character C. ( Sasuke > Didara, naruto > sasuke, but Deidara would beat naruto because of his lack of intelligence and info and he wont be able to stop the clay bombs. )