Ratings are a good guideline, but I've seen some movies that are PG that I wouldn't show to my 11 year old and there are PG-13 movies that I would.
I'm a parent and I'm a avid gamer, we monitor what she plays and what she watches. Our biggest problem is her friends, she goes to spend a night with a friend and luckily (she's a good kid or has a very guilty conscience) she'll call and ask if she can play M-rated games or watch movies that we would let her see here. We refuse to let her watch MTV, but she has admitted to watching it at her friends, she says she protested but they all wanted to watch it and the parent was OK with that.
As for what we let her play and see, its all based on the kid. What we judge to be ok for our child isn't for someone elses and we have the courtesy to call the other parent and ask if its OK. It takes all of a minute to do..
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