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

--- Comment #5 from Tobias Burnus <burnus at gcc dot gnu.org> ---
(In reply to Tobias Burnus from comment #4)
> Patch for C + C++:
> https://gcc.gnu.org/pipermail/gcc-patches/current/541840.html
> See also PR 94140 for declare and 'class' and OpenACC's Issue 288.

The Fortran patch has been approved
  https://gcc.gnu.org/pipermail/gcc-patches/current/541907.html
and committed (to the master = GCC 10) as:
  https://gcc.gnu.org/g:98aeb1ef510204bf90e94b6cc85e5ba68df93d00

commit r10-7142-g98aeb1ef510204bf90e94b6cc85e5ba68df93d00
Author: Tobias Burnus <tob...@codesourcery.com>
Date:   Thu Mar 12 10:57:56 2020 +0100

    [Fortran, OpenACC] Reject vars of different scope in $acc declare (PR94120)

    2020-03-12  Tobias Burnus  <tob...@codesourcery.com>

            PR middle-end/94120
            * openmp.c (gfc_match_oacc_declare): Accept function-result
            variables; reject variables declared in a different scoping unit.

    2020-03-12  Tobias Burnus  <tob...@codesourcery.com>

            PR middle-end/94120
            * gfortran.dg/goacc/pr78260-2.f90: Correct scan-tree-dump-times.
            Extend test case to result variables.
            * gfortran.dg/goacc/declare-2.f95: Actually check
module-declaration
            restriction of OpenACC.
            * gfortran.dg/goacc/declare-3.f95: Remove case where this
            restriction is violated.
            * gfortran.dg/goacc/pr94120-1.f90: New.
            * gfortran.dg/goacc/pr94120-2.f90: New.
            * gfortran.dg/goacc/pr94120-3.f90: New.

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