https://gcc.gnu.org/bugzilla/show_bug.cgi?id=85877

--- Comment #6 from anlauf at gcc dot gnu.org ---
Digging some more, it appears that the logic in resolve.c is incomplete.
There is some inconsistency between what is dealt with in resolve_symbol
and in resolve_fl_procedure.

resolve_symbol:

15637     if (sym->attr.is_bind_c && sym->attr.use_assoc == 0
15638         && sym->attr.dummy == 0 && sym->attr.flavor != FL_PROCEDURE
15639         && sym->attr.flavor != FL_DERIVED)

Commenting out the second half of line 15638 (sym->attr.flavor != FL_PROCEDURE)
fixed the issue, but hell breaks loose in regtesting...

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