Common Sense Note
Parents need to know that New Year's Eve is a star-studded romcom that's heavy on familiar faces (including Ashton Kutcher, Lea Michele, Zac Efron, Michelle Pfeiffer, Robert De Niro, and many more) and short on depth. It follows several interconnected storylines as people try to make amends for the past year and ring in the new one; the stories are simplistic and saccharine, and though the messages are well meant and everyone's striving to be a good person, there aren't many believable role models. There's plenty of kissing and romance, plus some drinking and swearing (including "s--t" and one memorable "f--k"), and tons of enormous billboards touting products in Times Square.
Sexual
Content
Many romantic kisses at midnight as the new year arrives, as well as one somewhat graphic proposition for sex with two willing women that a man turns down.
Violence
One character slaps another in a long-planned but ultimately unsatisfying retaliation.
Language
Some swearing, including "ass," "s--t," "damn," "hell," "oh my God" (as an exclamation), and one loud "f--k" as a woman struggles to give birth.
Social
Behavior
The many characters in the film demonstrate hope, optimism, forgiveness, and -- most of all -- love.
Consumerism
Much of the movie takes place in Times Square, with characters surrounded by enormous billboards for every product imaginable, including Toshiba (which sponsors the square's New Year's Eve ball), Nivea, and Sherlock Holmes: Game of Shadows (another movie released by New Year's Eve distributor) Warner Bros. Also Moet champagne.
Drugs / Tobacco /
Alcohol
Several scenes feature people drinking to ring in the New Year, though hardly anyone seems drunk, rowdy, or out of control.