https://gcc.gnu.org/bugzilla/show_bug.cgi?id=98258

--- Comment #5 from Alexander Monakov <amonakov at gcc dot gnu.org> ---
One possible solution is -foffload=-fno-openmp

Another possible solution is separate compilation and linking, with only
OpenACC enabled at link step (needs explicit -lgomp):

gfortran -fopenmp -fopenacc bug_omp_acc.f90 -c -o test.o
gfortran -fopenacc test.o -lgomp -o test.x

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