generally and depending upon engr firm...
a PFD is initially created establishing the main process systems (i.e. flows, pressures, temps, equipment, etc.). from that PFD, a P&ID is generated and may be referred to issue for design (IFD) or similar. this set of P&IDs are used by engrs/designers in establishing the basis of design and for conducting the design. during the design process, project team members continually and have a responsibility to update and maintain a master set of P&IDs. The case may be where another issue (rev 1 of IFD) of P&IDs are generated to capture handwritten comments/updates on master set of P&IDs.
Once the design is completed, the P&IDs are then issued for construction (IFC). at this stage, the construction superintendent maintains a master set to incorporate as-builts. there must be open communication between field and design engrs/designers to ensure proper design of facility and maintaining a master set of P&IDs.
i trust this concise description helps you.
good luck!
-pmover