There are two fundamental problems that arise in network studies concern ing 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 account ing 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

Il report ‘combinato’ delle reti: il caso Interbau

Chiara Saccon
2022-01-01

Abstract

There are two fundamental problems that arise in network studies concern ing 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 account ing 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
2022
Osservatorio Nazionale sulle reti d’impresa 2022
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Utilizza questo identificativo per citare o creare un link a questo documento: https://hdl.handle.net/10278/5013169
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