https://gcc.gnu.org/bugzilla/show_bug.cgi?id=102973

anlauf at gcc dot gnu.org changed:

           What    |Removed                     |Added
----------------------------------------------------------------------------
             Status|UNCONFIRMED                 |NEW
     Ever confirmed|0                           |1
   Last reconfirmed|                            |2021-10-28
                 CC|                            |anlauf at gcc dot gnu.org

--- Comment #1 from anlauf at gcc dot gnu.org ---
The analysis seems correct.  The adusted logic would also agree with similar
code in gfc_match_pointer_assignment ().

I did play a little with ASSOCIATE to see if I could trigger a bug in mainline
due to running into a wrong gfc_matching_procptr_assignment, but didn't
succeed.

If you provide a patch for the above that regtests ok, it is pre-approved.

It is not clear to me how to get rid of gfc_matching_procptr_assignment
completely and easily.  One would need to inspect gfc_match_varspec ()
and gfc_match_rvalue () and their callers.  I'd recomment to defer that.

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