The Hangover definitely crossed the line this time, the sequel to the hit late night comedy of 2009 features full frontal nudity on men, women, and even (pre-operative) trans-gender prostitutes.
It is implied that one of the main characters had sex with one of these prostitutes, and although it is nothing short of hysterical, the movie has many very uncomfortable moments.
Characters drink, smoke, and take drugs. And although they do give much evidence of the consequences, in the end it is only normalizing bad behavior and glamorizing that immoral lifestyle.
Needless to say, this is a very hard R.
This one is definitely not for kids, even I find myself regretting watching this film. Because once you've planted those graphic images in your mind, you can't get them back out.
Still, I'd recommend it to older teens, and the not easily offended.