The measurement of software metrics at the MSIL (Microsoft Intermediate Language) level can be as effective as measuring such metrics at the level of each individual language (e.g. VB, Java, C# etc.).
Linos, Panos K.; McGullogh, G.; and Maier, E., "A metrics Tool for Multi-language .NET Software Applications" (2006). Scholarship and Professional Work - LAS. Paper 100.