I came across the same question for which I was trying to find the answer. Namely, where / that the document says something or defines the ARM ABI used under LINUX.
The following document is closest to answer
ARM GNU/Linux Application Binary Interface Supplement
this is with the help of CodeSourcery and in its abstract expression encoded, in my opinion, the answer to the question above, namely:
Application Binary Interface (ABI) for the ARM Architecture (a document published by ARM Ltd) defines the various compilation and linking aspects required for interoperability between the toolchains used for the ARM architecture.
However, since the ABI published in this document is designed without reference to a specific operating system, there are certain aspects that remain unspecified.
Apparently, the CodeSourcery document is intended to complement the ABI for the ARM architecture, indicating the decisions made for these aspects when using the GNU / Linux operating system.
I will put one link to this document (others can be found by searching for the name of the document):
http://www.boost.org/doc/libs/1_51_0_beta1/libs/context/doc/pdf/arm-linux-aapcs.pdf
It seems that the standard specifying ARM ABI under LINUX did not exist, and again it seems that the CodeSourcery document is an attempt to cover this aspect.
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