The accountant of Fauntleroy Ltd is preparing financial

The accountant of Fauntleroy Ltd is preparing financial statements for the current year end but is struggling to establish which information is more important. He has a shortlist of questions which need to be solved:
(a) In preparing the description of a very complex transaction he has two options:
(i) To use information from a close friend who holds shares in the company: the information prepared by his friend is somewhat biased but is very clear and concise; or
(ii) To use the information prepared by an independent analyst: this information is complex to the average person

Which piece of information is more appropriate for use in the financial statements?