https://gcc.gnu.org/bugzilla/show_bug.cgi?id=94140
--- Comment #2 from Tobias Burnus <burnus at gcc dot gnu.org> --- PR 94120 also needs to be revisited once the semantic of same-scope has been clarified at OpenACC. See also: https://gcc.gnu.org/pipermail/gcc-patches/2020-April/543709.html It looks as if the current check is fine for 'device_resident' and 'link' but wrong for all others, but that has to be clarified at OpenACC spec level.