http://gcc.gnu.org/bugzilla/show_bug.cgi?id=52832
--- Comment #4 from janus at gcc dot gnu.org --- (In reply to janus from comment #3) > (I wonder whether we properly handle proc-ptr-valued functions as target in > a proc-ptr assignment. Should check that ...) Apparently this works, cf. PR 36704 etc. Not sure why it fails here. One problem is of course that in an actual proc-ptr assignment, we can tell for sure that we're dealing with a proc-ptr assignment (because the lhs is declared as a procedure pointer), while in an ASSOCIATE statement we have no prior information on the identify of the lhs (but have to deduce it from the rhs).