
In a nutshell:
All via the role and other supporting attributes.
role AttributeNames an ARIA role associated with the element.
Example: menu, tab, tabpanel, math, article, presentation ... (see role categorization for more)
Additional properties and states are:
<div class="dropdown">
<button class="btn btn-default dropdown-toggle" type="button" id="dropdownMenu1" data-toggle="dropdown" aria-expanded="true">
Dropdown
<span class="caret"></span>
</button>
<ul class="dropdown-menu" role="menu" aria-labelledby="dropdownMenu1">
...