LLVM understands a -enable-sign-dependent-rounding-fp-math codegen option. When the user has specified this option, the Tag_ABI_FP_rounding attribute should be emitted with value 1. This option currently does not appear to disable transformations and optimizations that assume default floating point rounding behavior, AFAICT, but the intention should be recorded in the build attributes, regardless of what the compiler actually does with the intention.
Aside: when Clang supports -frounding-math, it will be using this LLVM option in the translation IIUC. The -frounding-math is what toggles this build attribute.