What parameters can be found in each Ifc file?

What parameters or what information can one expect in every Ifc file?

IfcTyp, IfcName, IfcStorey… Base quantites?!

For example, I have noticed lately that in some Ifc files there are no base quantities and I thought they come natively with every Ifc export. I scrolled through the ifc export settings in Revit and saw that there is a possibility to deactivate the export of the base quantities. What is the utility of something like that?

Is there any good literature out there about the structure and the essentials of an ifc file? The building smart website is hard to digest.

For the record, answered on OSArch: What parameters can be found in each Ifc file? — OSArch Community