As has been suggested by the trailer, this film follows the often calamitous and frequently hilarious "other guys" Mark Wahlberg and Will Ferrell. This is a very good comedy and is well worth a watch.
The film begins with a brilliant cameo appearance from Dwayne Johnson and Samuel L Jackson, which introduces the comparatively dull main characters. There are excellent performances all around; from the performances of the leads to excellent supporting roles by Steve Coogan and Eva Mendes - everyone contributes to the film.
The one criticism that I would have is that amongst the many moments that will have you laughing out loud, there are a few awkward jokes that frankly feel forced and completely unfunny. Fortunately for Ferrell, his goofy demeanour and acting style allows him to remain funny when these situations arise; Mark Wahlberg on the other hand looks like the only person laughing at the joke they've just cracked.
I also admire the fact that the film, despite its comedy, attempts to tackle a serious and relevant issue in today's society - that of unscrupulous investors and bankers (a point that is hammered home with some interesting facts at the end credits).
This is a very funny film, with several very funny moments delivered by a series of excellent comedic acting performances. There will be the occasional "funny situation" that has you cringing, but bear with it and you'll be laughing again in no time!