https://gcc.gnu.org/bugzilla/show_bug.cgi?id=87751
--- Comment #2 from G. Steinmetz <gs...@t-online.de> --- Changed in gcc-9 between 20181111 (ICE) and 20181118 (ok=error), presumably due to pr70260. $ gfortran-9-20181125 -c z1.f90 z1.f90:8:3: 8 | g = 1 | 1 Error: Illegal assignment to external procedure at (1)