[Bug libgomp/84088] [nvptx] libgomp.oacc-fortran/declare-*.f90 execution fails

[vries at gcc dot gnu.org]

https://gcc.gnu.org/bugzilla/show_bug.cgi?id=84088

--- Comment #2 from Tom de Vries <vries at gcc dot gnu.org> ---
Minimal version:
...
! { dg-do run }                                                                 

module vars
  implicit none
  integer z
  !$acc declare create (z)                                                      
end module vars

program main
  use vars
  use openacc
  implicit none

  if (acc_is_present (z) .neqv. .true.) call abort

end program
...