See also PR 37738, especially PR 37738 comment 5 and 7. The DWARF3 standard (http://dwarfstd.org/Dwarf3.pdf) has the following. While nice in principle, there are some potential problems (see PR 37738).
"3.3.4 Declarations Owned by Subroutines and Entry Points" "The entry for a subroutine that includes a Fortran common block has a child entry with the tag DW_TAG_common_inclusion. The common inclusion entry has a DW_AT_common_reference attribute whose value is a reference to the debugging entry for the common block being included (see Section 4.2)." -- Summary: Support DW_TAG_common_inclusion Product: gcc Version: 4.5.0 Status: UNCONFIRMED Severity: normal Priority: P3 Component: fortran AssignedTo: unassigned at gcc dot gnu dot org ReportedBy: burnus at gcc dot gnu dot org OtherBugsDependingO 24546 nThis: http://gcc.gnu.org/bugzilla/show_bug.cgi?id=41143