Common Sense Note
Parents need to know that this comedy has a woman chasing after a man who not only has rejected her, but has also admitted to cheating on her. Yet somehow she feels she has to prove to him that she's much more worthy of his attentions than her ultra-glamorous rival, further cementing the idea that women a) should vie for a man's affections and, b) can overlook major transgressions in the pursuit of someone who validates them. Her other romantic option is a boorish man whom she detests -- yes, yet another "opposites attract" cliché. That said, it does support, in the end, the message that women need not be prototypically sexy to be appealing; that being comfortable in your own skin and quirks is even better. There's also some swearing, and sexual innuendoes that may be too mature for tweens and younger.
Sexual
Content
A man discusses the sexual habits of a woman he just met (enraging her); another commits infidelity. Sexual innuendoes pepper conversations; subjects include erectile dysfunction. A soulful French (natch!) kiss. Couples tryst in the shadows (moaning and kissing sounds).
Violence
A woman throws money at a man's face. A man chokes another to get information out of him.
Language
From "bastard" to "bitch" to "a--hole" to "s--t" (or "bull---t").
Social
Behavior
The movie has interesting things to say of what a life partner should bring out in his or her beloved, and how being in a safe relationship that doesn't challenge you much but is nevertheless comfortable isn't as ideal as it sounds. Still, it promotes the usual magical, but unrealistic, expectations we tend to place on love: that it be glamorous, combative, and difficult. Also, Kate is chasing after a man who has humiliated her, without regard to her own self-worth.
Consumerism
Stoli, Georges V, Cartier.
Drugs / Tobacco /
Alcohol
Mention of using pot (though a nasty consequence is the end of the anecdote). A man breaks up with his girlfriend while inebriated. Passengers imbibe hard liquor while flying. A woman jeopardizes her Canadian residency application because she once smoked weed and was arrested. Plenty of smoking. Also, wine- and champagne-drinking at social and celebratory occasions.
