http://www.imdb.com/title/tt0412019/?ref_=rvi_tt
Personally, I don't think it does, but that's just me. Every now and then, I may ask movie questions and regards to their ratings if I feel the ratings are not quite right with the films involved.
Edit: In my opinion, I believe this film could get away with either a PG or PG-13 rating...not R.