https://bugs.winehq.org/show_bug.cgi?id=34867
--- Comment #34 from Sagawa sagawa.aki+winebugs@gmail.com --- I think reading FPU handler code is useful for writing Wine's code because it tells us what the code expects in the stack.
About win87em.dll, please refer Windows 3.1 SDK document. I'm not sure whether the document is open access. Wine's implementation is also helpful to you.
Regarding FPU exception, Intel IA-32 Architectures Software Developer's Manual[1] is the best. FPU handling is described in Chapter 8 and Appendix D, Volume 1.
[1] https://software.intel.com/en-us/articles/intel-sdm