https://gcc.gnu.org/bugzilla/show_bug.cgi?id=88438

            Bug ID: 88438
           Summary: A pointer function reference can denote a variable in
                    any variable definition context.
           Product: gcc
           Version: 9.0
            Status: UNCONFIRMED
          Severity: normal
          Priority: P3
         Component: fortran
          Assignee: unassigned at gcc dot gnu.org
          Reporter: juergen.reuter at desy dot de
  Target Milestone: ---

Apparently this feature of F2008 is still flagged as unimplemented in the F2008
chart on the gfortran wiki page. Today there was a discussion on the Intel
Forum, https://software.intel.com/en-us/comment/1930834#comment-1930834
that the following code is valid F2008, but not valid F2003, because the
selector is a function reference with a data pointer result. 
I think this should be marked as an item in the chart here
https://gcc.gnu.org/wiki/Fortran2008Status with a red "No" status. 
The code discussed in that Intel forum is repeated here:
module mod

implicit none
private

public get
public inc

type, public :: t
   integer :: i = 5
end type t

contains

function get(x) result(p)
   integer, pointer :: p
   type(t), target, intent(in) :: x
   p => x%i
end function get

subroutine inc(i)
   integer, intent(inout) :: i
   i = i + 1
end subroutine inc

end module mod


program assoc_func_intent

use mod
implicit none

type(t) :: x

print *,x%i
associate(p => get(x))
   call inc(p)
end associate
print *,x%i 

end program assoc_func_intent

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