The idea is to be able to add the IfcMaterial from the attributes of the doors and windows, since they are not shared. From the BIM Loket basic information delivery manual (IDM), these materials are requested in point 4.7 and in many systems that allow reviewing this information, it will be missing (it also applies to objects).
Another required attribute would be IfcDoorStyleConstructionEnum / IfcWindowStyleConstructionEnum, I saw from the Graphisoft GDL Center page it is possible to create extensions to be able to add these parameters (From ifc_ConstEnum / IFC2x_ConstEnum). But it is something that can be added from the classifications of construction materials that are added to objects, windows or doors.
Or at least being able to add some parameter from the IFC manager, from the Archicad properties, so that these IFC classes can be shared.