There is little that can be added to the excellent description by quantas.
PFD's nowadays also contain mass and enthalpy balances. These are shown by tag-numbering the different streams, process and utilities, describing, in tabulated form, all their flow rates, relevant physico-chemical properties, composition, states of aggregation quantified, and the operating parameters.
If the plant is meant to operate on various feedstocks, all cases, or those considered critical or extreme, are presented separately.
In P&IDs, instrumentation hookups, including analyzers, are detailed, also in cases of cascading or any other interaction among instruments. Lines and equipment, not used in normal operation are fully described. Elevations of lines and vessel internals, if critical, are also detailed.
Details are so many, that frequently P&IDs are divided in several sections (pages); for example, it is justified to dedicate one page when dealing with a process heater, and another page when describing an LPG holding and distribution center. At every page border, the continuation of each line on other pages is duely shown for easy finding.