This review classifies the movie as "not family approved" based on these criteria:
Sex: Husband/Wife kiss a few times.roflmao - The movie has been given a rating of PG which implies that parents should discuss the movie with their children, but seriously, kids hear far worse from their friends.
Language: "I'll be smurfed"; "I so smurfin' love you"; "done smurfin' around"; "you smurfed with the wrong girl"; "Son of a smurf"; "For smurf sakes"; "Smurf me"; "Is a smurf's butt blue?"
Violence: Many chase scenes between the Smurfs and Gargamel with kicking, throwing of things, slap stick violence throughout the film but nothing too graphic.
Nudity: Cleavage; Gargamel waves a wand with "Smurf Essence" over a woman's head and she becomes younger, her breasts enlarge, her waist becomes smaller and her bottom slims down.
Other: Magic potions, incantations and spells. Gargamel takes an ice bucket in a restaurant and urinates in it in public. While we do not see his privates, we can hear the act taking place.
I think I'll "smurfin'" curse in smurf-ese for the rest of the week. It's "smurfin'" hilarious!