Super, irreverent comedy, in large part because it's truly funny but not a sit-com, rom-com or potty-com; and surprisingly starring Jason Bateman, who I haven't been a particular fan of. I guess he just needed to be given his head, and a good script, and the director's chair. The kid is a hoot as well. I wasn't even going to see this gem until I noticed it was a Focus Features flick, which is my top rated purveyor of indies.
And for those whose thin skin insists that they take offense here, please note it's rated R, IOW, not appropriate for children. Go find another hall to monitor. 9/10.