https://gcc.gnu.org/bugzilla/show_bug.cgi?id=61420

--- Comment #3 from janus at gcc dot gnu.org ---
There is a piece of code in resolve_variable (resolve.c, line 4911) that looks
like it is related to this problem:

  if (sym->attr.flavor == FL_PROCEDURE
      && (!sym->attr.function
      || (sym->attr.function && sym->result
          && sym->result->attr.proc_pointer
          && !sym->result->attr.function)))
    {
      e->ts.type = BT_PROCEDURE;
      goto resolve_procedure;
    }

The error which is thrown here comes from gfc_set_default_type, which is being
called from resolve_variable.

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