[IA64] VIRT_CPU_ACCOUNTING (accurate cpu time accounting)

This patch implements VIRT_CPU_ACCOUNTING for ia64,
which enable us to use more accurate cpu time accounting.

The VIRT_CPU_ACCOUNTING is an item of kernel config, which s390
and powerpc arch have.  By turning this config on, these archs
change the mechanism of cpu time accounting from tick-sampling
based one to state-transition based one.

The state-transition based accounting is done by checking time
(cycle counter in processor) at every state-transition point,
such as entrance/exit of kernel, interrupt, softirq etc.
The difference between point to point is the actual time consumed
during in the state. There is no doubt about that this value is
more accurate than that of tick-sampling based accounting.

Signed-off-by: Hidetoshi Seto <seto.hidetoshi@jp.fujitsu.com>
Signed-off-by: Tony Luck <tony.luck@intel.com>