This is an excellent movie for tweens and their parents to watch together. It's never too early to begin showing our children positive examples of romance between adults. Of course, it starts with us as parents, but it's great to have media support our ideals--the life we hope they'll live.
The main characters in the movie are lifelong best friends when hormones and the coolness factor of their teens begin to impact their lives. Some movie fairy dust flashes them forward to 30-years old, where difficult adult lessons are learned. There is some cursing and some sexual innuendo, nothing that can't be quickly fast forwarded through without taking away from the overall message of the movie.
My 8-year old son loved it, thought it was incredibly sweet and as he said, "loving". He loves watching Hook, and Avatar, and Teenage Mutant Ninja Turtles, but there is value in having young boys also appreciate light romance.
The moral of the story: 30 Going on 30 is about friendship-- the value of treating your friends like gold, of intimacy and high regard over popularity, and of cultivating a romance based upon friendship and respect for one another versus superficiality and convenience. It's about correcting mistakes and making amends with people we care about, including our parents. It's about being true to yourself and letting your light shine. It's about introspecting--thinking about who we are, who we've become, and deciding whether or not we want to continue on in the same direction.
In all, if you're a parent who enjoys talking to your child about overarching themes and life lessons, then it's a movie with excellent talking points for elementary aged children and up.