Along time, the goal of investment property became very important for the activity and prosperity of business. More and more companies operate in a global economy which has as main base the digital revolution and information management. The increase of the investment property percent requires evaluation and recognition criteria by knowledge, intelligence and human competence. The national accounting standards were about to accord negligible attention or even totally ignored the appropriate modalities of report this category of assets. The accounting, obliged to bend to economic, financial and juridical logics, presents an unreal image of the company economic life and particularly in investment activity. In a competitive environment, the reliability of future economic benefits, generated by investment, depends less on their material or immaterial nature and more on the characteristics of the market they operate on.