Elder David A. Bednar has said that the standard is clear. If something distances us from the Holy Ghost, then we should stop thinking, seeing, hearing, or doing that thing. That is Elder Bednar’s "I glory in plainness" moment. If that which is intended to entertain, for example, alienates us from the Holy Spirit, then certainly that type of entertainment is not for us.
As we become ever more immersed in the Spirit of the Lord, we should strive to recognize impressions when they come, and conversely turn away from the influences or events that cause us to withdraw ourselves from the Spirit of the Lord. Our accountability is to figure out what makes that happen, to be vigilant about that, and be constantly eliminating it. That is one part of what the sacrament process is, namely identifying those things that trip us up spiritually, getting rid of them, and asking for the Lord’s help. This is the role of the grace of Christ; it is the divine, enabling power that helps us to have his spirit to be with us.
Book of Mormon Central, "Why Did Nephi End His Sacred Record with His Testimony of the Redeemer? (2 Nephi 33:6)," KnoWhy 61 (March 24, 2016).