The chapters are written in an organized fashion with a strong introduction allowing for the readers to re-familiarize themselves before reading (moving onto) the more dense material. The topics covered require readers to be familiar with some of the basic accounting principles beforehand. However the introduction allows for readers to continue onto the denser, less familiar topics without much difficulty and pain. The topics require dedication (as indicated by another review) on the part of the readers in order for mastery--but this is due to the nature of the topics covered rather than the writing. The examples used allow for readers to gain exposure on how the principles apply in context--which is a definite plus.

The book gives insights on accounting topics never fully explored in the typical undergraduate or graduate business education--the importance of the quality of disclosures and what can be mined from those financial statements was truly a surprise for me. The author's insights and thoughts on current accounting issues and belief in fair value accounting were convincing and well supported.

The material is not user-friendly in the fact that it requires a certain amount of exposure and knowledge in areas such as financial disclosure, basic economics/finance etc. The writing style is user-friendly as it engages readers in its conversational approach.

这些章节是以一种有组织的方式写的，有一个强有力的介绍，让读者在阅读（进入）更密集的材料之前重新熟悉自己。所涵盖的主题要求读者事先熟悉一些基本会计原则。然而，导言允许读者继续深入到更密集，不太熟悉的主题没有太多的困难和痛苦。这些主题需要读者的奉献精神（如另一篇评论所示）才能掌握——但这是由于主题的性质而不是写作。所使用的例子使读者能够了解这些原则在上下文中的应用——这是一个明确的优点。
这本书提供了在典型的本科或研究生商业教育中从未充分探讨过的会计主题的见解——披露质量的重要性以及从这些财务报表中可以挖掘出什么对我来说真是一个惊喜。作者对当前会计问题的见解和想法以及对公允价值会计的信念是令人信服的，并得到了很好的支持。
该材料不便于使用，因为它需要在财务披露、基础经济/金融等领域有一定的曝光度和知识。写作风格是方便用户的，因为它使读者参与其会话方式。