[llvm-bugs] [Bug 94147] [Flang] verification of lowering to FIR failed with "internal error when processing function return"

[LLVM Bugs via llvm-bugs]

Issue	94147
Summary	[Flang] verification of lowering to FIR failed with "internal error when processing function return"
Labels	flang
Assignees
Reporter	k-arrows

    Reproducible on Godbolt:
https://godbolt.org/z/3f1h6bW57

Reproducer:
```console
function f(x) result(res)
    integer :: i
    procedure() :: res
end function
```

With assertion-enabled flang-new, the following assertion failure was observed after "error: verification of lowering to FIR failed":
```txt
llvm-project/flang/include/flang/Lower/StatementContext.h:57: Fortran::lower::StatementContext::~StatementContext(): Assertion `cufs.empty() && "invalid StatementContext destructor call"' failed.
```

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