I saw Yentl as a child in the theatre. There are mature themes which may bore a child, but they aren't really inapropriate. Yentl was on tv about 6 months ago and my 5 year old daughter ended up watching a bit of it with me....and SHE LOVED it. So much that she asked me to buy it. She's now seen it many times and is never bored.
I think that Yentl is a really good female roll model which I truly appreciate.
I love this movie and so does my daughter!