gfortran -fall-intrinsics -std=f95 -Wall -pedantic
gfortran.dg/elemental_subroutine_1.f90

gives no error, but ifort:

In a reference to an elemental subroutine, either all act-args shall be scalar,
or all act-args associated with INTENT(OUT) and INTENT(INOUT) dum-args shall be
conforming arrays.   [V]
  call foobar (x, v)

and g95:

Error: Scalar argument at (1) to an ELEMENTAL procedure must be a conforming
array

NAG f95:
Scalar actual for INTENT(OUT) dummy B of elemental FOOBAR, but another argument
is an array


  elemental subroutine foobar (a, b)
    real, intent(IN) :: a
    real, intent(out) :: b

And the call has:
  real, dimension (2)  :: x, y
  real :: u, v

  call foobar (x, v)


-- 
           Summary: Reject for -std=f* calls to elementar functions where
                    array and scalar are mixed
           Product: gcc
           Version: 4.3.0
            Status: UNCONFIRMED
          Keywords: accepts-invalid
          Severity: normal
          Priority: P3
         Component: fortran
        AssignedTo: unassigned at gcc dot gnu dot org
        ReportedBy: burnus at gcc dot gnu dot org


http://gcc.gnu.org/bugzilla/show_bug.cgi?id=33231

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