This set contains a large amount of PE (steel ?) parts and a small sheet of clear acetate meant to upgrade the Academy kit. I am unsure how well it will fit other kits, but I will let you know as I will be using it to upgrade the Hasegawa Schwimmwagen.
You get details for the interior (steering wheel, engine compartment grille, the dashboard dials and various other fittings), and the exterior (hinges, attachments, propeller, etc). Very few parts will remain unaltered after this set has been used up. I would recommend a solid documentation on this vehicle to make absolutely sure that you glue all parts in the correct location, even though the manual seems clear enough to me.
Detail is very good.