Index: llvm/lib/CodeGen/AsmPrinter/AccelTable.cpp
===================================================================
--- llvm/lib/CodeGen/AsmPrinter/AccelTable.cpp
+++ llvm/lib/CodeGen/AsmPrinter/AccelTable.cpp
@@ -180,6 +180,15 @@
 #endif
 };
 
+/// The struct represents a compile unit reference to be emitted by
+/// Dwarf5AccelTableWriter. It either contains LabelBegin of the CU and a zero
+/// offset or BeginSymbol of the debug info section and the offset in the
+/// section if a distinct label is not defined.
+struct CUReference {
+  MCSymbol *Label;
+  uint64_t Offset;
+};
+
 /// Class responsible for emitting a DWARF v5 Accelerator Table. The only
 /// public function is emit(), which performs the actual emission.
 ///
@@ -214,7 +223,7 @@
 
   Header Header;
   DenseMap<uint32_t, SmallVector<AttributeEncoding, 2>> Abbreviations;
-  ArrayRef<MCSymbol *> CompUnits;
+  ArrayRef<CUReference> CompUnits;
   llvm::function_ref<unsigned(const DataT &)> getCUIndexForEntry;
   MCSymbol *ContributionEnd = nullptr;
   MCSymbol *AbbrevStart = Asm->createTempSymbol("names_abbrev_start");
@@ -236,7 +245,7 @@
 public:
   Dwarf5AccelTableWriter(
       AsmPrinter *Asm, const AccelTableBase &Contents,
-      ArrayRef<MCSymbol *> CompUnits,
+      ArrayRef<CUReference> CompUnits,
       llvm::function_ref<unsigned(const DataT &)> GetCUIndexForEntry);
 
   void emit();
@@ -420,7 +429,10 @@
 void Dwarf5AccelTableWriter<DataT>::emitCUList() const {
   for (const auto &CU : enumerate(CompUnits)) {
     Asm->OutStreamer->AddComment("Compilation unit " + Twine(CU.index()));
-    Asm->emitDwarfSymbolReference(CU.value());
+    if (CU.value().Offset)
+      Asm->emitDwarfOffset(CU.value().Label, CU.value().Offset);
+    else
+      Asm->emitDwarfSymbolReference(CU.value().Label);
   }
 }
 
@@ -509,7 +521,7 @@
 template <typename DataT>
 Dwarf5AccelTableWriter<DataT>::Dwarf5AccelTableWriter(
     AsmPrinter *Asm, const AccelTableBase &Contents,
-    ArrayRef<MCSymbol *> CompUnits,
+    ArrayRef<CUReference> CompUnits,
     llvm::function_ref<unsigned(const DataT &)> getCUIndexForEntry)
     : AccelTableWriter(Asm, Contents, false),
       Header(CompUnits.size(), Contents.getBucketCount(),
@@ -546,7 +558,7 @@
 void llvm::emitDWARF5AccelTable(
     AsmPrinter *Asm, AccelTable<DWARF5AccelTableData> &Contents,
     const DwarfDebug &DD, ArrayRef<std::unique_ptr<DwarfCompileUnit>> CUs) {
-  std::vector<MCSymbol *> CompUnits;
+  std::vector<CUReference> CompUnits;
   SmallVector<unsigned, 1> CUIndex(CUs.size());
   int Count = 0;
   for (const auto &CU : enumerate(CUs)) {
@@ -557,7 +569,11 @@
     assert(CU.index() == CU.value()->getUniqueID());
     const DwarfCompileUnit *MainCU =
         DD.useSplitDwarf() ? CU.value()->getSkeleton() : CU.value().get();
-    CompUnits.push_back(MainCU->getLabelBegin());
+    if (DD.useSectionsAsReferences())
+      CompUnits.push_back({MainCU->getSection()->getBeginSymbol(),
+                           MainCU->getDebugSectionOffset()});
+    else
+      CompUnits.push_back({MainCU->getLabelBegin(), 0});
   }
 
   if (CompUnits.empty())
@@ -582,7 +598,11 @@
     llvm::function_ref<unsigned(const DWARF5AccelTableStaticData &)>
         getCUIndexForEntry) {
   Contents.finalize(Asm, "names");
-  Dwarf5AccelTableWriter<DWARF5AccelTableStaticData>(Asm, Contents, CUs,
+  std::vector<CUReference> CompUnits;
+  CompUnits.reserve(CUs.size());
+  for (auto *Label : CUs)
+    CompUnits.push_back({Label, 0});
+  Dwarf5AccelTableWriter<DWARF5AccelTableStaticData>(Asm, Contents, CompUnits,
                                                      getCUIndexForEntry)
       .emit();
 }
Index: llvm/test/DebugInfo/X86/sections-as-references-dwarf5-accel-tables.ll
===================================================================
--- /dev/null
+++ llvm/test/DebugInfo/X86/sections-as-references-dwarf5-accel-tables.ll
@@ -0,0 +1,29 @@
+; Test that DWARFv5 accelerator tables can be emitted when
+; -dwarf-sections-as-references=Enable is specified.
+
+; RUN: llc -filetype=asm -mtriple=x86_64-linux-gnu -accel-tables=Dwarf \
+; RUN:   -dwarf-sections-as-references=Enable < %s | FileCheck %s
+
+; CHECK:      .section .debug_names,
+; CHECK-NOT:  .section
+; CHECK:      .long .debug_info        # Compilation unit 0
+; CHECK-NEXT: .long .debug_info+[[#]]  # Compilation unit 1
+
+%struct.foo = type { i8 }
+
+@f = global %struct.foo zeroinitializer, align 1, !dbg !0
+
+!llvm.dbg.cu = !{!6, !7}
+!llvm.module.flags = !{!10}
+
+!0 = !DIGlobalVariableExpression(var: !1, expr: !DIExpression())
+!1 = !DIGlobalVariable(name: "f", scope: null, file: !3, line: 2, type: !4, isLocal: false, isDefinition: true)
+!2 = !DIFile(filename: "tu.h", directory: "/dir")
+!3 = !DIFile(filename: "tu.cpp", directory: "/dir")
+!4 = !DICompositeType(tag: DW_TAG_structure_type, name: "foo", file: !2, line: 1, size: 8, align: 8, elements: !5, identifier: "_ZTS3foo")
+!5 = !{}
+!6 = distinct !DICompileUnit(language: DW_LANG_C_plus_plus, file: !2, producer: "clang", isOptimized: false, runtimeVersion: 0, emissionKind: FullDebug, enums: !5, retainedTypes: !8, imports: !5)
+!7 = distinct !DICompileUnit(language: DW_LANG_C_plus_plus, file: !3, producer: "clang", isOptimized: false, runtimeVersion: 0, emissionKind: FullDebug, enums: !5, globals: !9, imports: !5)
+!8 = !{!4}
+!9 = !{!0}
+!10 = !{i32 1, !"Debug Info Version", i32 3}