https://gcc.gnu.org/bugzilla/show_bug.cgi?id=90430
--- Comment #3 from janus at gcc dot gnu.org --- Also I have just looked into the Fortran 2018 standard, and I don't think the situation has changed there: R1518 initial-proc-target is procedure-name C1519 (R1518) The procedure-name shall be the name of a nonelemental external or module procedure, or a specific intrinsic function listed in Table 16.2. As in Fortran 2008, internal and dummy procedures are allowed only in procedure pointer assignments, but not in proc-ptr initialization.
