https://gcc.gnu.org/bugzilla/show_bug.cgi?id=90430

            Bug ID: 90430
           Summary: [9 Regression] internal procedure target rejected in
                    initialization
           Product: gcc
           Version: 9.1.0
            Status: UNCONFIRMED
          Severity: normal
          Priority: P3
         Component: fortran
          Assignee: unassigned at gcc dot gnu.org
          Reporter: damian at sourceryinstitute dot org
  Target Milestone: ---

gfortran 9.1.0 gives an error message when compiling the following code, which
I believe is valid and which gfortran 8.3.0 compiles without error:

$cat internal-procedure-target.f90 
  implicit none
  interface
    function f() result(i)
      integer i
    end function
  end interface
  procedure(f), pointer :: g=>h
contains
  function h() result(j)
    integer j
    j=1
  end function
end
$gfortran internal-procedure-target.f90 
internal-procedure-target.f90:7:31:

    7 |   procedure(f), pointer :: g=>h
      |                               1
Error: Internal procedure ‘h’ is invalid in procedure pointer initialization at
(1)
$gfortran --version
GNU Fortran (GCC) 9.1.0

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