It would be good if IFC has these two separately:
- Requirement
- Property
However, normally these requirements handles through IDM/MVD approach (IDM Configurator/Toolkit)
You build mvdXML which you can compare your MVD model against the mvdXML which holds requirements, and extra data/information
To develop IDM/MVD you have to use IfcDoc or other similar tools (which as long as I know IfcDoc is complete than others, even when still has some limitations)