You can refer to section 8.6.1 Handover from Untrusted Non-3GPP IP Access with GTP on S2b to 3GPP Access from 23.402 for same.
In short from what i know when a user moves from Non-3GPP access wi-fi to E-UTRAN MME will send a CSR to SGW with Handover Indication bit set in Indication flags and SGW will then forward it to PGW. PGW will then inform PCRF by sending a CCR-U message
After getting response from PCRF will send the CSResponse to SGW and then to MME to create an EPS bearer.
Also for 3GPP to Non-3GPP handover you can refer
8.6.2 Handover from 3GPP access to untrusted Non-3GPP IP Access with GTP on S2b section
If you came across any doubts please share...
Regards,
Peeyush Sharma