The formal development of a theory of viscoelastic surface fluids with bending resistance - their kinematics, dynamics, and rheology are discussed. It is relevant to the mechanics of fluid drops and jets coated by a thin layer of immiscible fluid with rather general rheology. This approach unifies the hydrodynamics of two-dimensional fluids with the mechanics of an elastic shell in the spirit of a Cosserat continuum. There are three distinct facets to the formulation of surface continuum mechanics. Outlined are the important ideas and results associated with each: the kinematics of evolving surface geometries, the conservation laws governing the mechanics of surface continua, and the rheological equations of state governing the surface stress and moment tensors