Valeriy E. Ushakov said:

>2) We have CPUFLAGS make variable for -mcpu= and its ilk.  Potential
>   bonus of using it is that it's applied to assembler files as well
>   (unlike CFLAGS &co).  I think at least some ports (arm most likely)
>   already use that option to provide customized asm stuff.

Where is this documented?
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