https://gcc.gnu.org/bugzilla/show_bug.cgi?id=77960
--- Comment #2 from kargl at gcc dot gnu.org ---
This is an interesting bug. Fortran 2003 exlicitly forbids
a procedure pointer from appearing in a READ statement.
F2003:C932 (R915) A variable that is an input-item shall
not be a procedure pointer.
This constraint is missing in F2008 and F2018. One then
looks at from say F2008
R916 input-item is variable
or io-implied-do
Well, a procedure pointer is certainly not an io-implied-do.
So, one must argue that a procedure pointer is not a variable.
