Common Sense Note
Parents need to know that even though this live-action fantasy based on Nickelodeon's popular Avatar: The Last Airbender cartoon TV series was directed by The Sixth Sense's M. Night Shyamalan, it doesn't have much content that's inappropriate for the show's elementary-school-aged fans. There's some fighting and violence, but it's not bloody or even particularly scary. And one character gives up her life in order to save her people, but otherwise there's nothing too dark. Language and substance use aren't issues, and there's only very mild flirting between two characters, who kiss once. It's worth noting that there has been some controversy around the movie's casting, with fans objecting to Caucasian actors playing characters who are Asian in the TV series.
Sexual
Content
One sweet kiss and some mild flirting. In one scene, an uncle tries to convince his single-minded nephew to look for a pretty girl instead of worrying so much.
Violence
Most of the fight scenes aren't very graphic because the benders don't need to get very close to each other, since they can manipulate elements, particularly fire and water. But there are some martial-arts-style fight scenes, with water and fire and earth (rocks!) thrown into the mix. There's one memorable death, but it's self-sacrificial and gently handled.
Language
Mild insults about the disgraced heir of the Fire Nation and about the water and earth people.
Social
Behavior
The movie promotes collaboration, teamwork, and non-violence (Aang shows the power of elements without killing anyone).
Consumerism
Nothing in the film, but the movie is based on the popular animated Nickelodeon series and does have merchandising tie-ins.
Drugs / Tobacco /
Alcohol
In one scene, the Fire Nation's commander makes a toast at a luncheon with his soldiers, but it's not clear that they're actually drinking.