The following code is invalid, but currently accepted by gfortran:

procedure(iabs) :: p
integer :: p
end

It is also accepted when the two statements are reversed in order.
It's not completely obvious to me whether this variant is invalid, too:

procedure() :: p
integer :: p

It is rejected by g95, but one could argue that it is valid in the same way as:

external :: p
integer :: p


-- 
           Summary: PROCEDURE statement double declaration bug
           Product: gcc
           Version: 4.4.0
            Status: UNCONFIRMED
          Keywords: accepts-invalid
          Severity: normal
          Priority: P3
         Component: fortran
        AssignedTo: unassigned at gcc dot gnu dot org
        ReportedBy: janus at gcc dot gnu dot org
  GCC host triplet: x86_64-unknown-linux-gnu


http://gcc.gnu.org/bugzilla/show_bug.cgi?id=39414

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