vtime: Consolidate a bit the ctx switch code

On ia64 and powerpc, vtime context switch only consists
in flushing system and user pending time, plus a few
arch housekeeping.

Consolidate that into a generic implementation. s390 is
a special case because pending user and system time accounting
there is hard to dissociate. So it's keeping its own implementation.

Signed-off-by: Frederic Weisbecker <fweisbec@gmail.com>
Reviewed-by: Steven Rostedt <rostedt@goodmis.org>
Cc: Peter Zijlstra <peterz@infradead.org>
Cc: Ingo Molnar <mingo@kernel.org>
Cc: Thomas Gleixner <tglx@linutronix.de>
Cc: Steven Rostedt <rostedt@goodmis.org>
Cc: Paul Gortmaker <paul.gortmaker@windriver.com>
Cc: Tony Luck <tony.luck@intel.com>
Cc: Fenghua Yu <fenghua.yu@intel.com>
Cc: Benjamin Herrenschmidt <benh@kernel.crashing.org>
Cc: Paul Mackerras <paulus@samba.org>
Cc: Martin Schwidefsky <schwidefsky@de.ibm.com>
Cc: Heiko Carstens <heiko.carstens@de.ibm.com>

arch/ia64/include/asm/cputime.h

@@ -103,5 +103,7 @@ static inline void cputime_to_timeval(const cputime_t ct, struct timeval *val)
 #define cputime64_to_clock_t(__ct)	\
 	cputime_to_clock_t((__force cputime_t)__ct)
 
+extern void arch_vtime_task_switch(struct task_struct *tsk);
+
 #endif /* CONFIG_VIRT_CPU_ACCOUNTING */
 #endif /* __IA64_CPUTIME_H */