It looks like a spray in/chopped style fiberglass for the hull, and maybe some minor wood work for the seat tops.
You should also be able to get fiberglass weave at your local hardware store, as well as several different types of epoxies. Like
@Bake said, I would start with a small section and see how it holds. The very first thing I would do though, if you have one available to you, is power wash the boat inside and out. Try and get as much of the grime and build up OFF. This will also show you how the glass has held up. If the power washer blows holes through the boat, using a lighter tip, then the boat isn't worth saving.
If the hull holds up, then you should be good to go. Check the boat very closely for a any surface cracking. Some of the cracks can be easily repaired with a gel coat filler. If there are actual holes, or cracks that go clean through, then you will need to cut out the bad material and patch the hole with a fiberglass weave .