Importing and exporting model data using IFC is controlled by the settings of the translator you are using. Archicad comes with a handful of preset translator options which are optimized for certain 3rd party software but you can also create your own.
The IFC Translators dialog (File > Interoperability > IFC) allows you to view or modify translator settings, or to create new translators. The following is a preview of the settings found in the IFC Translator Setup dialog box:
You can find a detailed description about the settings of the IFC Translators in the User Guide.
The IFC Reference Guide for AC24 contains additional explanation about what options you have for tweaking the translators. The IFC Reference Guide for AC24 is available on the Graphisoft Learn Portal.