Common Sense Note
Parents need to know that this snarky comedy probably isn't on too many teens' radar, though it does star up-and-comers Simon Pegg (Shaun of the Dead) and Megan Fox (Transformers). It's got plenty of edgy content, from nudity (breasts and rear) and swearing (including "s--t" and "f--k") to drinking (sometimes to excess) and drug references (there's a comic bit about cocaine).
Sexual
Content
A stripper bares her breasts in a stunt witnessed by kids; a married man cheats on his wife; a writer lusts after a Hollywood starlet, who seems keenly aware of how to show off her assets in skimpy clothing. At some point, the starlet mentions that drugs make her horny, so a man tries to procure some for her. A man takes a woman home and finds out that she's actually a he (viewers see her naked from behind, and her would-be lover comments on "her" genitalia).
Violence
Some yelling. A party-crasher is hauled off by cops, and a man lunges at a woman in a public forum. More backbiting than punching.
Language
A blue streak, from "s--t" and "f--k" to "t-ts," "dick," and "a--hole."
Social
Behavior
The workplace seems very high school, with the "in crowd" getting away with everything. Sidney appears to forget what matters to him and is seduced by fame and its perks, including gift bags and entry beyond velvet ropes. He does seem to find his center by the time the film ends. Some crass jokes. Some discussions about what New York women want in men, making them sound materialistic.
Consumerism
Pretty much a catalog of tons of high-end products (Armani, Omega Speedmaster), Broadway shows (Stomp, The Drowsy Chaperone), movies (Con-Air, La Dolce Vita), and much more. The Haymarket Hotel is featured prominently.
Drugs / Tobacco /
Alcohol
Several of Sidney's drunken moments result in offensive behavior, including mocking people out loud and even knocking them down physically. Cocaine is mentioned and later displayed in a small baggie. Specific drinks are also mentioned fairly often, including White Russians.