CONFIG_CPU_HAS_FPU is not available for thedefaultarchitecture x86.
Result is shown for architecture csky

CPU has FPU coprocessor

modulename: fpu.ko

configname: CONFIG_CPU_HAS_FPU

Linux Kernel Configuration
└─>Processor type and features
└─>CPU has FPU coprocessor
In linux kernel since version 2.6.24 (release Date: 2008-01-24)  
source code:
arch/csky/abiv2/fpu.c