sub held for sale

Good Morning Chris,

I am back to the F series, my favourite CIMA pillar.

The BPP book discusses the exclusions from consolidation and mentions subs held for sale. On the other hand in a practice question in Kaplan, the right answer is “There is no basis on which a subsidiary may be excluded from consolidation”. So I am a bit confused.

How do we show a sub that is held for sale in the consolidated accounts? Do we go through the 100% line by line or we show them only as a non-current asset held for sale?

Thanks