Common Sense Note
Parents need to know that The Night Before is a "hard R" comedy set on Christmas Eve that stars Seth Rogen, Joseph Gordon-Levitt, and Anthony Mackie. It's filled with iffy/unsafe behavior, not necessarily with any consequences -- but the main characters do learn to become responsible and to trust one another. There's a brief sex scene, and naked breasts are shown in a strip club; plus, there are penis pictures on a phone and lots of heavy innuendo throughout the movie. One main character takes lots of drugs -- including mushrooms, cocaine, and pot -- and has extreme, intended-to-be-comical reactions to them. A secondary character is a drug dealer, and there's also quite a bit of drinking. Language is very strong and constant, with uses of "f--k," "s--t," "c--k," "p---y," and much more. Some violent moments/dangerous situations are played for laughs, including chases, fights, and a stabbing, with a little blood shown. Characters pee and throw up in public.
A couple has sex in a public bathroom (no graphic nudity, but different positions are shown). Brief shot of topless women in a strip club. Naked penis pictures on a phone. Naked male bottom shown from the side. Strong innuendo/sex talk.
Violence played for laughs includes a chase, with painful-looking falls; a brief fist fight; a runaway horse dragging a man; a man stabbed through the hand; a bloody nose (with blood dripping into a drink). Also yelling, shouting.
Very strong language, with extremely frequent uses of "f--k," "motherf----r," "s--t," "c--k," "p---y," "a--hole," "bitch," "balls," "a--hole," "jizz," "vagina," "d--k," "douchebag," "crackheads," etc. -- plus "Jesus" (as an exclamation).
Amid the iffy stuff, he three friends struggle with personal problems (commitment, responsibility, consequences for your actions) and learn to trust and confide in one another. They learn that their friendship is important and should be trusted to survive despite family, relationship, and work demands.
Red Bull is mentioned and shown frequently. A Sony Xperia Z Ultra smartphone is shown several times and mentioned by name. Apple iPhones are shown. Craigslist mentioned. Nintendo '64 is mentioned (specifically Goldeneye 007).
Drugs / Tobacco /
Main characters drink alcohol and use drugs (mushrooms, cocaine, pot, etc.) throughout (it's indicated that this behavior is an exception to the norm). A character has extreme, comical reactions to the drugs. A character uses performance-enhancing steroids. A secondary character is a drug dealer. A character's parents were killed by a drunk driver.