Crops (including marijuana I presume) are counted and are...

Crops (including marijuana I presume) are counted and are classified as a biological asset and valued in accordance with AASB 141 Agriculture.

The saving grace for AEB and their 2018 accounts are that there is doubt that they actually own the marijuana crop as I don't believe ownership has yet been passed to AEB given earlier announcements.

However, the value of the Feed Me product, which they claim to have been selling for at least 18 months has to be included in their accounts.

According to the website https://feedmealgae.com/about-us/ the Feed Me product line is produced by Algae Energy Inc which according to AEB's 2018 annual results is 100% owned by AEB therefore under consolidation rules needs to be included in the parent company's results yet we see no revenue or inventory for their Feed Me product range in either their 2017 or 2018 annual results.

I cannot believe that a company like HDY gets suspended and grilled by the ASX yet this company is able to fly under the radar despite their multitude of apparently false claims that they have been making for years.