[Bug fortran/127683] ICE with out-of-order declaration and ASSOCIATE

[anlauf at gcc dot gnu.org via Gcc-bugs]

https://gcc.gnu.org/bugzilla/show_bug.cgi?id=127683

--- Comment #4 from Harald Anlauf <anlauf at gcc dot gnu.org> ---
We hit an assert added at r14-9489-g3fd46d859cda10.