What is the model that you are going to adopt? As per IAS 40, investment property should initially be measured at cost and subsequently using either fair value model or cost model. If you have already recognized the property as finance lease, then you would probably have following accounts in your books:
- Asset account ( recorded at the lower of the fair value of the asset and the present value of the minimum lease payments)
- Lease creditor account (recorded at the same value)
- Provision for depreciation
- Lease Interest expenses charged (P&L)
- Depreciation charged (P&L)
If you select cost model, then you need not make any entries as I understand, just classify the asset as an investment property.