http://gcc.gnu.org/bugzilla/show_bug.cgi?id=60483

            Bug ID: 60483
           Summary: associate error on valid code: no IMPLICIT type
           Product: gcc
           Version: 4.9.0
            Status: UNCONFIRMED
          Severity: normal
          Priority: P3
         Component: fortran
          Assignee: unassigned at gcc dot gnu.org
          Reporter: antony at cosmologist dot info

module A
    implicit none
    Type T
     integer :: val = 2
    contains
    final :: testfree
    end type
    contains

    subroutine testfree(this)
    Type(T) this

    print *,'freed'
    end subroutine

    subroutine Testf()

    associate(X => T())
        print *, X%val
    end associate
    print *,'after scope'
    end subroutine Testf

    end module


which gives

  print *, X%val
             1
Error: Symbol 'x' at (1) has no IMPLICIT type

(code checks if finalization is called correctly, but didn't get that far)
This code compiles in ifort.

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