https://gcc.gnu.org/bugzilla/show_bug.cgi?id=80012

Dominique d'Humieres <dominiq at lps dot ens.fr> changed:

           What    |Removed                     |Added
----------------------------------------------------------------------------
             Status|UNCONFIRMED                 |NEW
   Last reconfirmed|                            |2017-03-23
                 CC|                            |pault at gcc dot gnu.org
     Ever confirmed|0                           |1

--- Comment #2 from Dominique d'Humieres <dominiq at lps dot ens.fr> ---
The error message has been introduced at revision r228222. AFAICT it is not
covered by the test suite. It is triggered by the following test from pr40054

two() = 7
contains
  function two ()
    integer, pointer  :: two
    allocate(two)
  end function two
end

pr40054_1.f90:3:2:

   function two ()
  1
Error: INTERNAL-PROC procedure at (1) is already declared as STATEMENT-PROC
procedure. 
F2008: A pointer function assignment is ambiguous if it is the first executable
statement after the specification block. Please add any other kind of
executable statement before it. FIXME

Indeed the FIXME looks confusing.

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