diff --git a/llvm/lib/ObjectYAML/DWARFVisitor.cpp b/llvm/lib/ObjectYAML/DWARFVisitor.cpp
--- a/llvm/lib/ObjectYAML/DWARFVisitor.cpp
+++ b/llvm/lib/ObjectYAML/DWARFVisitor.cpp
@@ -48,13 +48,16 @@
     onStartCompileUnit(Unit);
     if (Unit.Entries.size() == 0)
       continue;
-    auto FirstAbbrevCode = Unit.Entries[0].AbbrCode;
 
     for (auto &Entry : Unit.Entries) {
       onStartDIE(Unit, Entry);
-      if (Entry.AbbrCode == 0u)
+      uint32_t AbbrCode = Entry.AbbrCode;
+      if (AbbrCode == 0 || Entry.Values.size() == 0)
         continue;
-      auto &Abbrev = DebugInfo.AbbrevDecls[Entry.AbbrCode - FirstAbbrevCode];
+
+      // TODO: Add error handling and test this error.
+      assert(AbbrCode <= DebugInfo.AbbrevDecls.size());
+      auto &Abbrev = DebugInfo.AbbrevDecls[AbbrCode - 1];
       auto FormVal = Entry.Values.begin();
       auto AbbrForm = Abbrev.Attributes.begin();
       for (;
diff --git a/llvm/test/tools/yaml2obj/ELF/DWARF/debug-info.yaml b/llvm/test/tools/yaml2obj/ELF/DWARF/debug-info.yaml
--- a/llvm/test/tools/yaml2obj/ELF/DWARF/debug-info.yaml
+++ b/llvm/test/tools/yaml2obj/ELF/DWARF/debug-info.yaml
@@ -540,3 +540,86 @@
       AbbrOffset: 0x1234
       AddrSize:   4
       Entries:    []
+
+## h) Test that yaml2obj emits values in the DIE according to the abbreviation whose
+## index is equal to the value in 'AbbrevCode'.
+
+# RUN: yaml2obj --docnum=8 %s -o %t8.o
+# RUN: llvm-readelf --hex-dump=.debug_info %t8.o | FileCheck %s --check-prefix=FORM
+
+#      FORM: Hex dump of section '.debug_info':
+# FORM-NEXT: 0x00000000 34120000 05000204 34120000 00023412
+##                      ^-------                            unit_length (4-byte)
+##                                                 ^-       abbreviation code (ULEB128)
+##                                                   ^-     abbreviation code (ULEB128)
+##                                                     ^--- Form: DW_FORM_data2 (2-byte)
+# FORM-NEXT: 0x00000010 21436587 01214365 87341234 12000005
+##                      ^-------                            Form: DW_FORM_data4 (4-byte)
+##                               ^-                         abbreviation code (ULEB128)
+##                                 ^--------                Form: DW_FORM_data4 (4-byte)
+##                                          ^---            Form: DW_FORM_data2 (2-byte)
+##                                              ^--------   unit_length (4-byte)
+# FORM-NEXT: 0x00000020 00020434 12000002 34127856 3412
+##                                     ^-                   abbreviation code (ULEB128)
+##                                        ^---              Form: DW_FORM_data2 (2-byte)
+##                                            ^--------     Form: DW_FORM_data4 (4-byte)
+
+--- !ELF
+FileHeader:
+  Class:   ELFCLASS64
+  Data:    ELFDATA2LSB
+  Type:    ET_EXEC
+  Machine: EM_X86_64
+DWARF:
+  debug_abbrev:
+    - Tag:        DW_TAG_compile_unit
+      Children:   DW_CHILDREN_yes
+      Attributes:
+        - Attribute: DW_AT_low_pc
+          Form:      DW_FORM_data4
+        - Attribute: DW_AT_high_pc
+          Form:      DW_FORM_data2
+    - Tag:        DW_TAG_subprogram
+      Children:   DW_CHILDREN_no
+      Attributes:
+        - Attribute: DW_AT_low_pc
+          Form:      DW_FORM_data2
+        - Attribute: DW_AT_high_pc
+          Form:      DW_FORM_data4
+  debug_info:
+    - Length:
+        TotalLength: 0x1234
+      Version:    5
+      UnitType:   DW_UT_type
+      AbbrOffset: 0x1234
+      AddrSize:   4
+      Entries:
+        ## Test that yaml2obj ignores entries whose abbreviation code is 0.
+        - AbbrCode: 0
+          Values:
+            - Value: 0x1234
+        ## Test that yaml2obj emits values using the abbreviation whose index is 2
+        ## according to the 'AbbrCode'.
+        - AbbrCode: 2
+          Values:
+            - Value: 0x1234
+            - Value: 0x87654321
+        ## Test that yaml2obj emits values using the abbreviation whose index is 1
+        ## according to the 'AbbrCode'.
+        - AbbrCode: 1
+          Values:
+            - Value: 0x87654321
+            - Value: 0x1234
+    - Length:
+        TotalLength: 0x1234
+      Version:    5
+      UnitType:   DW_UT_type
+      AbbrOffset: 0x1234
+      AddrSize:   4
+      Entries:
+        ## Test that yaml2obj uses the same abbreviation table to generate values
+        ## across different compilation units.
+        - AbbrCode: 2
+          Values:
+            - Value: 0x1234
+            - Value: 0x12345678