Testcase:
function f()
REAL :: f
f = 1.0
end function
call f
end
-----
This is very much related to PR 23308.

The problem here is the main issue why we create two decls for f in the
following program:
function f()
REAL :: f
f = 1.0
end function
g = f()
end


-- 
           Summary: accepts "call" to function
           Product: gcc
           Version: 4.2.0
            Status: UNCONFIRMED
          Keywords: accepts-invalid
          Severity: normal
          Priority: P3
         Component: fortran
        AssignedTo: unassigned at gcc dot gnu dot org
        ReportedBy: pinskia at gcc dot gnu dot org
 BugsThisDependsOn: 23308


http://gcc.gnu.org/bugzilla/show_bug.cgi?id=25710


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