Common Sense Note
Parents need to know that although this indie comedy about the soul transplant business is imaginative, it probably won't have much appeal for kids or young teens. It's grown-up material, and the humor comes from taking our culture's incessant soul-searching and self-involvement to a new level of absurdity. Expect some swearing (mostly mild, though there's one "what the f--k?") and smoking. There are also two scenes with brief female nudity (models in a drawing class and a poster designed to elicit a humorous response).
A Life Drawing class features nude female models in artistic poses; there's also a brief glance at a female nude poster. Mild cuddling between husband and wife in bed.
A dog bares its teeth at the main character.
Intermittent cursing includes "for Christ's sake," "for God's sake," "schmuck," "hell," "crap," and one "what the f--k?"
The movie's main take-away is that it's more important to want what you have rather than to have what you want. That said, the folks behind the soul-transplant business (which represents any "cool" cutting-edge new technology) go about their work with little understanding of its potential impact and danger.
Drugs / Tobacco /
Some characters smoke (particularly during scenes set in Russia). The main character also pours himself one stiff drink.