Currently, we ignore the following:

$ cat unformatted_stream_backspace.f90 
program main
  open(2003,form="unformatted",access="stream")
  write (2003) 1
  write (2003) 2
  backspace 2003
end program main
$ gfortran unformatted_stream_backspace.f90 
$ ./a.out
$

This code is actually illegal, we could (but are not required to)
catch this:

F 2003 draft, 9.7:

A file that is connected for unformatted stream access shall not be referred to
by a BACKSPACE statement.


-- 
           Summary: unformatted stream prohibits BACKSPACE
           Product: gcc
           Version: 4.3.0
            Status: UNCONFIRMED
          Keywords: diagnostic
          Severity: enhancement
          Priority: P3
         Component: libfortran
        AssignedTo: unassigned at gcc dot gnu dot org
        ReportedBy: tkoenig at gcc dot gnu dot org


http://gcc.gnu.org/bugzilla/show_bug.cgi?id=34405

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