I am a little bit confused here. The directive you have been referring to are ANSI C preprocessing directives.
If you are interested to learn around Macro assembler directive look at following user manual {Install}\help\pdf\Manual_Assembler_HC12.pdf (Where {Install} refers to your root installation directory).
There is a chapter there called "Assembler Directives" there, which list and explain all assembly directives.
If you are looking for compiler preprocessing directives would recommend you to refer to an ANSI C programming book for more information around them.
There is a list of supported preprocessor directives in the manual {Install}\help\pdf\Manual_Compiler_HC12.pdf.
In chapter "ANSI C Front End", you find a list of supported keywords and preprocessing directives.
I hope this help.