Parents need to know that this movie deals with sexuality. The primary plotline is a friendship-turned-romance between Holden and Alyssa, who is introduced as a lesbian. There are numerous conversations detailing characters' sexual practices and fantasies. Characters drink, smoke, have sex, use drugs, gay-bash, and get in fights.
If your Kids are watching this movie, they are plenty old enough to not have a lecture about it afterwards.
Don't try to pluck messages and morals out of movies, which aren't really there. Movies are a form of creative entertainment, if you talk to your kids about every single inappropriate detail they will not be able to grow up and mature properly, though I do belive there should be some limits, awkward conversations aren't going to teach your children anything.
I think this is a great movie, as I am a great Kevin Smith fan. But I will agree, that is movie is very sexually explicit. I would never let a child see this, and I would be iffy with teens. Teens (believe it or not) actually already know most of the sexual references in this movie from their peers. But this movie revolves around it, and might even cross a border.
It's easily one of the best movies of the 90's, and one of the greatest romantic comedies ever made. But it's a hard R, and it earns it in spades. Not a kids film, but late teens and up should see it. Very strong and powerful message about not judging people on their past, but on who they were. Anti-homophobic. Incredibly well acted, with world class performances by Ben Affleck, Jason Lee (who won an Independent Spirit Award for it) and Joey Lauren Adams (who was nominated for a Golden Globe) off a great script (writer/director Kevin Smith also received a Indy Spirit award for the screenplay.) A must see movie for adults. Not for children