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/kernel/time.c

@@ -100,18 +100,11 @@ void vtime_account_user(struct task_struct *tsk)
  * accumulated times to the current process, and to prepare accounting on
  * the next process.
  */
-void vtime_task_switch(struct task_struct *prev)
+void arch_vtime_task_switch(struct task_struct *prev)
 {
 	struct thread_info *pi = task_thread_info(prev);
 	struct thread_info *ni = task_thread_info(current);
 
-	if (idle_task(smp_processor_id()) != prev)
-		vtime_account_system(prev);
-	else
-		vtime_account_idle(prev);
-
-	vtime_account_user(prev);
-
 	pi->ac_stamp = ni->ac_stamp;
 	ni->ac_stime = ni->ac_utime = 0;
 }