8 • Il report ‘combinato’ delle reti: il caso Interbau

There are two fundamental problems that arise in network studies concerning valuation: the level of analysis and the valuation criteria. For business networks, the most appropriate level of analysis is the higher level that encompasses the whole network and one possible valuation criterion is that which comes from the accounting system for the preparation of financial statements and, in particular, the combined financial statements. This is also the orientation of international accounting regulation as well as the behaviour of a network of companies taken as a reference.