https://gcc.gnu.org/bugzilla/show_bug.cgi?id=98013

            Bug ID: 98013
           Summary: [OpenACC]
                    'gcc/fortran/trans-decl.c:gfc_generate_function_code'
                    should consider 'flag_openacc' in addition to
                    'flag_openmp'?
           Product: gcc
           Version: 11.0
            Status: UNCONFIRMED
          Keywords: openacc
          Severity: normal
          Priority: P3
         Component: fortran
          Assignee: unassigned at gcc dot gnu.org
          Reporter: tschwinge at gcc dot gnu.org
                CC: burnus at gcc dot gnu.org, jakub at gcc dot gnu.org
  Target Milestone: ---

'gcc/fortran/trans-decl.c:gfc_generate_function_code':

    /* Reset recursion-check variable.  */
    if ((gfc_option.rtcheck & GFC_RTCHECK_RECURSION)
        && !is_recursive && !flag_openmp && recurcheckvar != NULL_TREE)
      {
        gfc_add_modify (&cleanup, recurcheckvar, logical_false_node);
        recurcheckvar = NULL;

If that indeed is meant to be different, then let's please add some "dummy
handling"/commentary to make this explicit, to show that we did consider this.

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