[Bug middle-end/94120] [OpenACC] ICE in gimplify_adjust_omp_clauses_1 for 'declare' for variable outside scope

[burnus at gcc dot gnu.org]

https://gcc.gnu.org/bugzilla/show_bug.cgi?id=94120

--- Comment #2 from Tobias Burnus <burnus at gcc dot gnu.org> ---
Created attachment 48012
  --> https://gcc.gnu.org/bugzilla/attachment.cgi?id=48012&action=edit
Draft patch for C and Fortran, C++ is missing!

NOTE: A similar Fortran test case currently fails with:
  Error: Sorry, !$ACC DECLARE at (1) is not allowed in BLOCK construct

But the following is also invalid:

implicit none
integer :: i
contains
  subroutine f()
  !$acc declare copy(i)
  end
end