http://gcc.gnu.org/bugzilla/show_bug.cgi?id=48624

--- Comment #1 from Tobias Burnus <burnus at gcc dot gnu.org> 2011-04-15 
21:16:20 UTC ---
The reason for the issue can be found in trans-decl.c:

gfc_get_extern_function_decl (gfc_symbol * sym)
[...]
  /* Do not use procedures that have a procedure argument because this
     can result in problems of multiple decls during inlining.  */
  proc_formal_arg = false;
  if (gsym && gsym->ns && gsym->ns->proc_name)

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