See 
https://stackoverflow.com/questions/60972134/whats-wrong-with-the-following-fortran-code-gfortran-dtio-dummy-argument-at

Is A(:) a deferred-shape array or an assumed-shape array?  The
answer of course depends on context.

This patch fixes the issue found at the above URL.

Index: gcc/fortran/interface.c
===================================================================
--- gcc/fortran/interface.c     (revision 280157)
+++ gcc/fortran/interface.c     (working copy)
@@ -4916,10 +4916,15 @@ check_dtio_arg_TKR_intent (gfc_symbol *fsym, bool type
          || ((type != BT_CLASS) && fsym->attr.dimension)))
     gfc_error ("DTIO dummy argument at %L must be a scalar",
               &fsym->declared_at);
-  else if (rank == 1
-          && (fsym->as == NULL || fsym->as->type != AS_ASSUMED_SHAPE))
-    gfc_error ("DTIO dummy argument at %L must be an "
-              "ASSUMED SHAPE ARRAY", &fsym->declared_at);
+  else if (rank == 1)
+    {
+      if (fsym->as == NULL
+         || !(fsym->as->type == AS_ASSUMED_SHAPE
+               || (fsym->as->type == AS_DEFERRED && fsym->attr.dummy
+                   && !fsym->attr.allocatable && !fsym->attr.pointer)))
+       gfc_error ("DTIO dummy argument at %L must be an "
+                  "ASSUMED-SHAPE ARRAY", &fsym->declared_at);
+    }
 
   if (type == BT_CHARACTER && fsym->ts.u.cl->length != NULL)
     gfc_error ("DTIO character argument at %L must have assumed length",

-- 
Steve

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