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/usr/share/cmake-2.8/Modules/Compiler/GNU.cmake is in cmake-data 2.8.7-0ubuntu4.

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#=============================================================================
# Copyright 2002-2009 Kitware, Inc.
#
# Distributed under the OSI-approved BSD License (the "License");
# see accompanying file Copyright.txt for details.
#
# This software is distributed WITHOUT ANY WARRANTY; without even the
# implied warranty of MERCHANTABILITY or FITNESS FOR A PARTICULAR PURPOSE.
# See the License for more information.
#=============================================================================
# (To distribute this file outside of CMake, substitute the full
#  License text for the above reference.)

# This module is shared by multiple languages; use include blocker.
if(__COMPILER_GNU)
  return()
endif()
set(__COMPILER_GNU 1)

macro(__compiler_gnu lang)
  # Feature flags.
  set(CMAKE_${lang}_VERBOSE_FLAG "-v")
  set(CMAKE_SHARED_LIBRARY_${lang}_FLAGS "-fPIC")
  set(CMAKE_SHARED_LIBRARY_CREATE_${lang}_FLAGS "-shared")

  # Initial configuration flags.
  set(CMAKE_${lang}_FLAGS_INIT "")
  set(CMAKE_${lang}_FLAGS_DEBUG_INIT "-g")
  set(CMAKE_${lang}_FLAGS_MINSIZEREL_INIT "-Os -DNDEBUG")
  set(CMAKE_${lang}_FLAGS_RELEASE_INIT "-O3 -DNDEBUG")
  set(CMAKE_${lang}_FLAGS_RELWITHDEBINFO_INIT "-O2 -g")
  set(CMAKE_${lang}_CREATE_PREPROCESSED_SOURCE "<CMAKE_${lang}_COMPILER> <DEFINES> <FLAGS> -E <SOURCE> > <PREPROCESSED_SOURCE>")
  set(CMAKE_${lang}_CREATE_ASSEMBLY_SOURCE "<CMAKE_${lang}_COMPILER> <DEFINES> <FLAGS> -S <SOURCE> -o <ASSEMBLY_SOURCE>")
  if(NOT APPLE)
    set(CMAKE_INCLUDE_SYSTEM_FLAG_${lang} "-isystem ")
  endif(NOT APPLE)
endmacro()