As a professional working in corporate finance I found it very useful as a source of quick reference to some less common types of financing and as something I can recommend to my clients to prime them with some knowledge on a subject.
I think that owners and managers in existing companies with $1 million in revenue or more will find the book most useful. It will give them some idea about their options and a body of issues to consider when choosing a financing type or discussing the issue with an advisor.
If you are looking for a guide to start-up financing this book will give you some information but you can definitely find more comprehensive and up-to-date titles.
Finally, I personally expected that E&Y will add their own research to the general topics. However, the book offers little unique information - yet it does it in a well organized and written fashion.