This was asked for on IRC.
Add something about the following:

.f90, .f95, .f03 (and at some point .f08) and their captial version .F90, .F95,
.F03 (and at some point .F08 for Fortran 2008) will default to free-format
Fortran.

.for, .ftn and .f as well as .F, .FOR, .FTN and .FPP are considered as fixed
form.

The captial version is run through the C Preprocessor (cpp, sometimes also fpp
called) prior compilation; .fpp is run though cpp even though lower cased.

Present version:
http://gcc.gnu.org/onlinedocs/gfortran/GNU-Fortran-and-GCC.html
http://gcc.gnu.org/onlinedocs/gfortran/Preprocessing-and-conditional-compilation.html


-- 
           Summary: Document when fixed form and when free form source code
                    is assumed
           Product: gcc
           Version: 4.3.0
            Status: UNCONFIRMED
          Keywords: documentation
          Severity: enhancement
          Priority: P3
         Component: fortran
        AssignedTo: unassigned at gcc dot gnu dot org
        ReportedBy: burnus at gcc dot gnu dot org


http://gcc.gnu.org/bugzilla/show_bug.cgi?id=34175

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