IVGCVSW-1921: move common Acl code to a separate folder

Change-Id: I400be8e7c0cc5a31eb9d2a7396da145d50d51b6e
diff --git a/src/backends/aclCommon/CMakeLists.txt b/src/backends/aclCommon/CMakeLists.txt
new file mode 100644
index 0000000..42f9142
--- /dev/null
+++ b/src/backends/aclCommon/CMakeLists.txt
@@ -0,0 +1,15 @@
+#
+# Copyright © 2017 Arm Ltd. All rights reserved.
+# SPDX-License-Identifier: MIT
+#
+
+list(APPEND armnnAclCommon_sources
+    ArmComputeTensorUtils.hpp
+    ArmComputeTensorUtils.cpp
+    ArmComputeUtils.hpp
+)
+
+add_library(armnnAclCommon STATIC ${armnnAclCommon_sources})
+target_include_directories(armnnAclCommon PRIVATE ${PROJECT_SOURCE_DIR}/src)
+target_include_directories(armnnAclCommon PRIVATE ${PROJECT_SOURCE_DIR}/src/armnn)
+target_include_directories(armnnAclCommon PRIVATE ${PROJECT_SOURCE_DIR}/src/armnnUtils)