diff --git a/bfd/elf32-arm.c b/bfd/elf32-arm.c
index e6f4a9f..063d437 100644
--- a/bfd/elf32-arm.c
+++ b/bfd/elf32-arm.c
@@ -11717,10 +11717,14 @@ elf32_arm_merge_eabi_attributes (bfd *ibfd, bfd *obfd)
   /* This needs to happen before Tag_ABI_FP_number_model is merged.  */
   if (in_attr[Tag_ABI_VFP_args].i != out_attr[Tag_ABI_VFP_args].i)
     {
-      /* Ignore mismatches if the object doesn't use floating point.  */
-      if (out_attr[Tag_ABI_FP_number_model].i == 0)
+      /* Ignore mismatches if the object doesn't use floating point or is
+	 floating point ABI independent.  */
+      if (out_attr[Tag_ABI_FP_number_model].i == 0
+	  || (in_attr[Tag_ABI_FP_number_model].i != 0
+	      && out_attr[Tag_ABI_VFP_args].i == 3))
 	out_attr[Tag_ABI_VFP_args].i = in_attr[Tag_ABI_VFP_args].i;
-      else if (in_attr[Tag_ABI_FP_number_model].i != 0)
+      else if (in_attr[Tag_ABI_FP_number_model].i != 0
+	       && in_attr[Tag_ABI_VFP_args].i != 3)
 	{
 	  _bfd_error_handler
 	    (_("error: %B uses VFP register arguments, %B does not"),
@@ -14671,7 +14675,7 @@ elf32_arm_post_process_headers (bfd * abfd, struct bfd_link_info * link_info ATT
       && ((i_ehdrp->e_type == ET_DYN) || (i_ehdrp->e_type == ET_EXEC)))
     {
       int abi = bfd_elf_get_obj_attr_int (abfd, OBJ_ATTR_PROC, Tag_ABI_VFP_args);
-      if (abi)
+      if (abi == 1)
 	i_ehdrp->e_flags |= EF_ARM_ABI_FLOAT_HARD;
       else
 	i_ehdrp->e_flags |= EF_ARM_ABI_FLOAT_SOFT;
diff --git a/binutils/readelf.c b/binutils/readelf.c
index f038422..2e451bf 100644
--- a/binutils/readelf.c
+++ b/binutils/readelf.c
@@ -11585,7 +11585,7 @@ static const char * arm_attr_tag_ABI_enum_size[] =
 static const char * arm_attr_tag_ABI_HardFP_use[] =
   {"As Tag_FP_arch", "SP only", "DP only", "SP and DP"};
 static const char * arm_attr_tag_ABI_VFP_args[] =
-  {"AAPCS", "VFP registers", "custom"};
+  {"AAPCS", "VFP registers", "custom", "compatible"};
 static const char * arm_attr_tag_ABI_WMMX_args[] =
   {"AAPCS", "WMMX registers", "custom"};
 static const char * arm_attr_tag_ABI_optimization_goals[] =
diff --git a/gdb/arm-tdep.c b/gdb/arm-tdep.c
index cb0030c..17473b3 100644
--- a/gdb/arm-tdep.c
+++ b/gdb/arm-tdep.c
@@ -9997,9 +9997,16 @@ arm_gdbarch_init (struct gdbarch_info info, struct gdbarch_list *arches)
 			     conventions" - we don't know any such
 			     conventions, so leave it as "auto".  */
 			  break;
+			case 3:
+			  /* "Code is compatible with both the base
+			     and VFP variants; the user did not permit
+			     non-variadic functions to pass FP
+			     parameters/results" - leave it as
+			     "auto".  */
+			  break;
 			default:
 			  /* Attribute value not mentioned in the
-			     October 2008 ABI, so leave it as
+			     November 2012 ABI, so leave it as
 			     "auto".  */
 			  break;
 			}
diff --git a/gold/arm.cc b/gold/arm.cc
index 6c472bb..4af9f62 100644
--- a/gold/arm.cc
+++ b/gold/arm.cc
@@ -10056,7 +10056,7 @@ Target_arm<big_endian>::do_adjust_elf_header(
     if (type == elfcpp::ET_EXEC || type == elfcpp::ET_DYN)
       {
 	Object_attribute* attr = this->get_aeabi_object_attribute(elfcpp::Tag_ABI_VFP_args);
-	if (attr->int_value())
+	if (attr->int_value() == 1)
 	  flags |= elfcpp::EF_ARM_ABI_FLOAT_HARD;
 	else
 	  flags |= elfcpp::EF_ARM_ABI_FLOAT_SOFT;
@@ -10493,10 +10493,13 @@ Target_arm<big_endian>::merge_object_attributes(
       != out_attr[elfcpp::Tag_ABI_VFP_args].int_value())
     {
       // Ignore mismatches if the object doesn't use floating point.  */
-      if (out_attr[elfcpp::Tag_ABI_FP_number_model].int_value() == 0)
+      if (out_attr[elfcpp::Tag_ABI_FP_number_model].int_value() == 0
+	  || (in_attr[elfcpp::Tag_ABI_FP_number_model].int_value() != 0
+	      && out_attr[elfcpp::Tag_ABI_VFP_args].int_value() == 3))
 	out_attr[elfcpp::Tag_ABI_VFP_args].set_int_value(
 	    in_attr[elfcpp::Tag_ABI_VFP_args].int_value());
       else if (in_attr[elfcpp::Tag_ABI_FP_number_model].int_value() != 0
+	       && in_attr[elfcpp::Tag_ABI_VFP_args].int_value() != 3
 	       && parameters->options().warn_mismatch())
 	gold_error(_("%s uses VFP register arguments, output does not"),
 		   name);
diff --git a/ld/testsuite/ld-arm/attr-merge-2.attr b/ld/testsuite/ld-arm/attr-merge-2.attr
index 578333b..9f63df4 100644
--- a/ld/testsuite/ld-arm/attr-merge-2.attr
+++ b/ld/testsuite/ld-arm/attr-merge-2.attr
@@ -11,4 +11,5 @@ File Attributes
   Tag_ABI_align_needed: 8-byte
   Tag_ABI_align_preserved: 8-byte, except leaf SP
   Tag_ABI_enum_size: small
+  Tag_ABI_VFP_args: VFP registers
   Tag_ABI_optimization_goals: Aggressive Debug
diff --git a/ld/testsuite/ld-arm/attr-merge-2a.s b/ld/testsuite/ld-arm/attr-merge-2a.s
index 0303163..8a7260c 100644
--- a/ld/testsuite/ld-arm/attr-merge-2a.s
+++ b/ld/testsuite/ld-arm/attr-merge-2a.s
@@ -6,5 +6,6 @@
 	.eabi_attribute 24, 1
 	.eabi_attribute 25, 1
 	.eabi_attribute 26, 1
+	.eabi_attribute 28, 3
 	.eabi_attribute 30, 6
 	.file	"attr-merge-2a.s"
diff --git a/ld/testsuite/ld-arm/attr-merge-2b.s b/ld/testsuite/ld-arm/attr-merge-2b.s
index 047890a..a22776b 100644
--- a/ld/testsuite/ld-arm/attr-merge-2b.s
+++ b/ld/testsuite/ld-arm/attr-merge-2b.s
@@ -6,6 +6,7 @@
 	.eabi_attribute 24, 1
 	.eabi_attribute 25, 1
 	.eabi_attribute 26, 1
+	.eabi_attribute 28, 1
 	.eabi_attribute 30, 6
 	.eabi_attribute 18, 4
 	.file	"attr-merge-2b.s"
diff --git a/ld/testsuite/ld-arm/attr-merge-4.attr b/ld/testsuite/ld-arm/attr-merge-4.attr
index 75fd063..f74b024 100644
--- a/ld/testsuite/ld-arm/attr-merge-4.attr
+++ b/ld/testsuite/ld-arm/attr-merge-4.attr
@@ -5,4 +5,6 @@ File Attributes
   Tag_CPU_arch_profile: Microcontroller
   Tag_ARM_ISA_use: Yes
   Tag_THUMB_ISA_use: Thumb-1
+  Tag_ABI_FP_number_model: IEEE 754
+  Tag_ABI_VFP_args: compatible
   Tag_also_compatible_with: v6-M
diff --git a/ld/testsuite/ld-arm/attr-merge-4a.s b/ld/testsuite/ld-arm/attr-merge-4a.s
index b5b77bf..9282fa2 100644
--- a/ld/testsuite/ld-arm/attr-merge-4a.s
+++ b/ld/testsuite/ld-arm/attr-merge-4a.s
@@ -5,3 +5,6 @@
 
 	@ Tag_also_compatible_with = v6-M
 	.eabi_attribute Tag_also_compatible_with, "\006\013"
+
+	.eabi_attribute Tag_ABI_FP_number_model, 3
+	.eabi_attribute Tag_ABI_VFP_args, 3
diff --git a/ld/testsuite/ld-arm/attr-merge-4b.s b/ld/testsuite/ld-arm/attr-merge-4b.s
index d2eb6de..2cf68df 100644
--- a/ld/testsuite/ld-arm/attr-merge-4b.s
+++ b/ld/testsuite/ld-arm/attr-merge-4b.s
@@ -5,3 +5,6 @@
 
 	@ Tag_also_compatible_with = v4T
 	.eabi_attribute Tag_also_compatible_with, "\006\002"
+
+	.eabi_attribute Tag_ABI_FP_number_model, 0
+	.eabi_attribute Tag_ABI_VFP_args, 0
diff --git a/ld/testsuite/ld-arm/attr-merge-6.attr b/ld/testsuite/ld-arm/attr-merge-6.attr
index 0af32f7..1ee5d40 100644
--- a/ld/testsuite/ld-arm/attr-merge-6.attr
+++ b/ld/testsuite/ld-arm/attr-merge-6.attr
@@ -5,5 +5,6 @@ File Attributes
   Tag_CPU_arch_profile: Application
   Tag_ARM_ISA_use: Yes
   Tag_THUMB_ISA_use: Thumb-2
+  Tag_ABI_FP_number_model: IEEE 754
   Tag_MPextension_use: Allowed
   Tag_Virtualization_use: TrustZone
diff --git a/ld/testsuite/ld-arm/attr-merge-6a.s b/ld/testsuite/ld-arm/attr-merge-6a.s
index 056d8c8..0423bbf 100644
--- a/ld/testsuite/ld-arm/attr-merge-6a.s
+++ b/ld/testsuite/ld-arm/attr-merge-6a.s
@@ -1,4 +1,6 @@
 	.cpu cortex-a9
 	.fpu softvfp
+	.eabi_attribute 23, 3
+	.eabi_attribute 28, 0
 	.eabi_attribute 70, 1
 	.file	"attr-merge-6a.s"
diff --git a/ld/testsuite/ld-arm/attr-merge-6b.s b/ld/testsuite/ld-arm/attr-merge-6b.s
index b9ef4d2..9383bcc 100644
--- a/ld/testsuite/ld-arm/attr-merge-6b.s
+++ b/ld/testsuite/ld-arm/attr-merge-6b.s
@@ -1,3 +1,5 @@
 	.cpu cortex-a9
 	.fpu softvfp
+	.eabi_attribute 23, 3
+	.eabi_attribute 28, 3
 	.file	"attr-merge-6b.s"