The FAQs from codesourcery explains ABI and EABI

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What is the ABI for the ARM Architecture? Is it the same as the ARM EABI?

The ABI for the ARM Architecture is a standard developed by ARMand its partners (including CodeSourcery) that explains how compilers,assemblers, linkers, and other similar tools should generate objectfiles and executable files. Tools that correctly implement the ABI forthe ARM Architecture can interoperate; i.e., objects files built withone toolchain can be combined with object files built with anothertoolchain if both compilers use the ABI for the ARM Architecture. The"ARM EABI" is an informal name for the ABI for the ARM Architecture.