https://gcc.gnu.org/bugzilla/show_bug.cgi?id=117798
--- Comment #9 from Thomas Koenig <tkoenig at gcc dot gnu.org> --- F2023 states The following Fortran 2018 features might have a different interpretation under this document. After an allocatable deferred length character variable is assigned a value by an IOMSG= or ERRMSG= clause, is the unit in an internal WRITE statement, or is an INTENT (OUT) argument in a reference to an intrinsic subroutine, that variable might be of shorter or longer length under this document than under Fortran 2018, since this document specifies intrinsic assignment semantics for these assignments. That is big... and will require quite some work (and thinking before) on how to handle that.
