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)
