Common Sense Note
Parents need to know that of if Big were released today, it would almost certainly earn a PG-13 rating. There's some strong language (including one use of "f--k") and some sexual situations (including a man fondling a woman's breast). There's also some drinking, smoking, and mild violence. A child forced to grow up too quickly is exposed to corporate life, sex, and other adult matters.
Some innuendo; breast discussion. Momentary brassiere exposure with hands-on inspection. Some kissing.
Two men fight; the result is a bloody nose. A gunshot.
"S--t," "damn," "bastard," "hell," "a--hole"; "f--k" is used once.
While the content gets a bit racy, the message of appreciating childhood while you're a child -- but also never losing the childish ability to find the fun and wonder in everyday life once you grow up -- is an important one.
Drugs / Tobacco /
Susan smokes frequently; adult characters (including Josh in his adult appearance) drink.