https://gcc.gnu.org/bugzilla/show_bug.cgi?id=104332

anlauf at gcc dot gnu.org changed:

           What    |Removed                     |Added
----------------------------------------------------------------------------
                 CC|                            |anlauf at gcc dot gnu.org

--- Comment #7 from anlauf at gcc dot gnu.org ---
This adjustment of the logic also fixes the ICE and the accepts-invalid:

diff --git a/gcc/fortran/resolve.cc b/gcc/fortran/resolve.cc
index 2780c82c798..c7f42dd2a4d 100644
--- a/gcc/fortran/resolve.cc
+++ b/gcc/fortran/resolve.cc
@@ -15933,8 +15942,8 @@ resolve_symbol (gfc_symbol *sym)

       /* First, make sure the variable is declared at the
         module-level scope (J3/04-007, Section 15.3).  */
-      if (sym->ns->proc_name->attr.flavor != FL_MODULE &&
-          sym->attr.in_common == 0)
+      if (!(sym->ns->proc_name && sym->ns->proc_name->attr.flavor ==
FL_MODULE)
+         && sym->attr.in_common == 0)
        {
          gfc_error ("Variable %qs at %L cannot be BIND(C) because it "
                     "is neither a COMMON block nor declared at the "

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