The property is needed for every person for a normal life and also for the business of any economic operator. Economic operators use their property for production facilities and for or being rented and waiting for an increase in value. That entity that has such properties in its assets must classify them as investment in real estate or when transferring from another form of property to the property and record them by the rules and regulations. Accounting as a discipline, art, science also has its own regulations on reporting that are prescribed delivering goods or providing services. Some entities separate property (land or buildings, parts of the building or both) from other assets and give them to rent or keep them at rest, waiting for its appreciation by international accounting standards in which the basis of accounting procedures is prescribed. This work also explains the examples of how the accounting of an economic entity is classified as an investment property. The monitoring of this form of property shall be carried out using the statutory International Accounting Standard 40 applicable for the recognition, measurement and disclosure of investment property. Property in the property of an economic operator classified as an investment property, have a major impact on financial statements.This is a higher value of such real estate and these are the resources of the revenue-generating companies.The monitoring of this form of property is essential both for the owners themselves and for other interested parties.The work has been conceived through five chapters. The first chapter ranges from the notion of investing in property as part of a tangible asset, and by the end it passes the entire monitoring and reporting process.