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GNUtoMS

Convert GNU import library (.dll.a) to MS format (.lib).

When linking a shared library or executable that exports symbols using GNU tools on Windows (MinGW/MSYS) with Visual Studio installed convert the import library (.dll.a) from GNU to MS format (.lib). Both import libraries will be installed by install(TARGETS) and exported by install(EXPORT) and export() to be linked by applications with either GNU- or MS-compatible tools.

If the variable CMAKE_GNUtoMS is set when a target is created its value is used to initialize this property. The variable must be set prior to the first command that enables a language such as project() or enable_language(). CMake provides the variable as an option to the user automatically when configuring on Windows with GNU tools.

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https://cmake.org/cmake/help/v3.19/prop_tgt/GNUtoMS.html