https://gcc.gnu.org/bugzilla/show_bug.cgi?id=85537

--- Comment #17 from janus at gcc dot gnu.org ---
(In reply to Tiziano Müller from comment #16)
> can confirm, changing the reproducer to
> 
>     procedure(ibar), pointer :: bar_ptr => null()
>     bar_ptr => bar_impl
> 
> makes it generate valid code


Also this is only allowed since Fortran 2008:

       bar_ptr => bar_impl
                 1
Error: Fortran 2008: Internal procedure ‘bar_impl’ is invalid in procedure
pointer assignment at (1)

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