https://gcc.gnu.org/bugzilla/show_bug.cgi?id=119485
--- Comment #2 from Thomas Schwinge <tschwinge at gcc dot gnu.org> --- I suspect that we'll need for OpenACC something like 'gcc/omp-offload.cc:omp_discover_implicit_declare_target', and commit r11-3505-g2a10a2c0689db280ee3a94164504b7196b8370f4 "OpenMP: Handle cpp_implicit_alias in declare-target discovery (PR96390)" specifically. (This whole machinery currently is enabled for 'flag_openmp' only in 'gcc/cgraphunit.cc:analyze_functions'.)
