https://gcc.gnu.org/bugzilla/show_bug.cgi?id=99250
--- Comment #2 from sandra at gcc dot gnu.org --- Hmmm. I've been going through the list at https://gcc.gnu.org/wiki/Fortran2018Status and there really are a large number of unimplemented F2018 features, not just this one. :-( Anyway, I added a link to this PR from that table.