https://gcc.gnu.org/bugzilla/show_bug.cgi?id=60355
--- Comment #2 from Thomas Koenig <tkoenig at gcc dot gnu.org> ---
Apparently only for implicitly-typed variables.
This works as expected:
program main
integer, bind(c) :: i
end program main
$ gfortran a.f90
a.f90:2:23:
integer, bind(c) :: i
1
Error: Variable 'i' at (1) cannot be BIND(C) because it is neither a COMMON
block nor declared at the module level scope
