Common Sense Note
Parents need to know that this '80s-era comedy has a fair amount of swearing and drinking. The leading character is supposed to be a womanizer, though no sex is shown onscreen. Even though the plot doesn't exactly endorse greed, it does show Brewster being enormously popular when he has tons of money, a nobody when he doesn't. And he seems to be having more fun with the tons of money.
Sexual
Content
No action, just talk; Brewster is said to be a womanizer on the road, overnighting in motels with women. He starts putting the moves on a sexy stranger in his penthouse, but is interrupted. Pick-up lines talk about the health benefits of nude massage.
Violence
Punching in a barroom brawl and one-on-one against a bad guy.
Language
Occasional language including "s--t," "Goddamn," "SOB," "honkie," "crap," "asshole," "balls," and "Christ" used as an exclamation.
Social
Behavior
Money changes everything -- not so much Brewster as those around him, who swarm and fawn when he's a spend-crazy rich guy and desert him when he isn't (since that's part of Brewster's whole plan anyway, this is not a very pointed lesson). Another minor theme is that poor people are nicer and more honest than snooty rich financeers.
Consumerism
Considering how the whole plot is about overspending and conspicuous consumerism, there is little product-placement or brand names (Perry Ellis menswear, basically).
Drugs / Tobacco /
Alcohol
Social drinking in bars, restaurants, and in private, including brandishing (and attempted theft of) a valuable bottle of wine. Talk of youthful tobacco-smoking (and the punishment for doing it).