Linker script for scatter file

Hello

I am a beginner at this field, and provided booting code with scatter file, compiled with ARM compiler. I need to recompile it using gnu compiler, so downloaded the binary from the below site: 

https://developer.arm.com/tools-and-software/open-source-software/developer-tools/gnu-toolchain/gnu-a

While converting assembly code one by one, I have been stuck at converting scatter file into linker file.So uploading question at this site,,,

For example, this is description of the HEAP address in the scatter file 

    HEAP00 0x10000 EMPTY 0x10000 {}      ; 64kb Heap

and it is refereed at steakheap.s as below.

CLUS0CPU0:
      LDR X0, =Image$$HEAP00$$ZI$$Base

How should I convert the code in the scatter file into linker file? And how the address could be referred in the assembly code..?