This is a great movie, don't get me wrong. I love this movie. I recently watched this with my 8 year old brother, who is scared of everything (he was even afraid of Mater in Cars), but he surprisingly loved it. It's adorable, a story of two very different mice on a mission to rescue a little girl. Some things in the movie I really think you have to know things about the kid watching. For example, my brother loved it, and wasn't scared by Medusa (he said she looked silly), but my friend's sister, who is also 8, was really scared of the movie because Penny almost drowns and her teddy bear is taken away from her. Neither of them had questions about Penny's parents (I guess by 8 years you get to know more than what's credited). Areas of possible concern would be:
Violence- Penny almost drowns, two crocodiles carry her by the pants in their mouths, which may be disturbing, when Orville the Albatross is taking off (down a runway like an airplane), it looks as if the group will plummet into the streets below, but he pulls up at the last second. Medusa is cruel to Penny. The diamond Penny was sent to look for ends up in a human skull, a skeleton is spotted when Penny and the mice go down the mine shaft.
Language- Medusa calls Penny a variety of mean names, but nothing too bad.
Alcohol Use- One of the local rodents at Devil's Bayou drinks some sort of alcoholic beverage (most will assume- there's no actual clarification, who knows, it could just be coffee) out of a jug and gives it to Bernard and Evinrude, who both cough and all of a sudden have lots of energy (their eyes flash strange colors for a few seconds as well).