What differentiates a list of project requirements from a work breakdown structure (WBS)?

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A list of project requirements is a set of descriptive statements that define the scope and objectives of a project. A work breakdown structure (WBS), on the other hand, is an organized hierarchy of tasks and subtasks that are necessary for completing a project within specific parameters. The WBS outlines what needs to be done in order to produce the desired outcome as well as when it needs to be done. Whereas the list of project requirements provides more general information about what needs to be accomplished, the WBS provides specific details about how each task should be completed in order to meet those requirements.