This key document is the single source of truth to document all the work required in a project.
The scope is materialized in a document, the Work Breakdown Structure WBS, that is the core document of a project because it is used to develop many other documents, such as the Cost Breakdown Structure and the Risk Register.
The WBS must list all the work required to execute the project scope.
The WBS entries represent activities and can be done at different levels of details, from the high-level tasks, detailed into sub-tasks or very specific and very detailed work packages. The higher the better, because too much detail is just noise.
Note: In the WBS we keep the main details of each activity, leaving further details of each WBS task to be stored in the WBS dictionary.