在ACCA考试科目P6中，Differences between content in F6 & P6问题，

ACCA考试科目p6 focuses on your application while f6 tests only your knowledge.
so basically rote learning in this subject will do you no good. the p6 paper is multi tax so a question can cover a wide range of topics.

regarding the two syllabi, you are not required to have a deep and thorough understanding of the rules, as you were required to have in f6. here you should just know how the basic principles.
I hope that helps. if you need any more help then do ask!