Subsidiary to be sold in the next year

Hi, please help me understand this.

Suppose that company P has a subsidiary S that is likely to sell next year and all conditions apply to classify S as an asset held for sale, what is the accounting treatment at the end of this year’s accounting period? I mean, do we still consolidate? Or if we do not consolidate and reclassify already the subsidiary as held for sale, what are the implications for the group statement of profit or loss and statement of financial position? I would like to know about things like the treatment of goodwill and nci related to the subsidiary in the SFP and showing profits separately or not in the SPL.

Thank you.
Adriano