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See also: https://www.w3.org/WAI/PF/Group/track/issues/747 Text alternative computation 1.1 step 2F deals with roles that support "name from contents." What html elements support this? Please add a clearly labeled list that can be linked from the other document.
The spec has this info, for example, http://w3c.github.io/aria/html-aam/html-aam.html#button-element. Is that what are looking for?
HTML AAM is no longer an ARIA Deliverable. If you wish to pursue this issue please file at https://github.com/w3c/html-aam/issues