https://gcc.gnu.org/bugzilla/show_bug.cgi?id=85537

--- Comment #15 from janus at gcc dot gnu.org ---
(In reply to Richard Biener from comment #13)
> And the FE indeed accepts
> 
>       procedure(ibar), pointer, save :: bar_ptr => bar_impl
> 
> but it should probably reject that.

Indeed this is only valid since Fortran 2008:

$ gfortran c0.f90 -std=f2003
c0.f90:12:53:

   12 |       procedure(ibar), pointer :: bar_ptr => bar_impl
      |                                                     1
Error: Fortran 2008: non-NULL pointer initialization at (1)

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