http://dwarfstd.org/Dwarf3.pdf
"3.3 Subroutine and Entry Point Entries"

For

subroutine test()
 entry etry()
end subroutine test

there is no DW_TAG_entry_point created.

Expected: As ifort has:
---------------------------------
 <1><1eb>: Abbrev Number: 4 (DW_TAG_subprogram)
    <1ec>   DW_AT_decl_line   : 1
    <1ed>   DW_AT_decl_column : 12
    <1ee>   DW_AT_decl_file   : 1
    <1ef>   DW_AT_inline      : 0       (not inlined)
    <1f0>   DW_AT_accessibility: 1      (public)
    <1f1>   DW_AT_type        : <0x1b9>
    <1f5>   DW_AT_prototyped  : 0
    <1f6>   DW_AT_name        : test
    <1fb>   DW_AT_low_pc      : 0x402c40
    <203>   DW_AT_high_pc     : 0x402c6c
    <20b>   DW_AT_external    : 1
 <2><20c>: Abbrev Number: 5 (DW_TAG_entry_point)
    <20d>   DW_AT_decl_line   : 2
    <20e>   DW_AT_decl_column : 8
    <20f>   DW_AT_decl_file   : 1
    <210>   DW_AT_name        : etry
    <215>   DW_AT_type        : <0x1b9>
    <219>   DW_AT_static_link : 3 byte block: 76 0 6    (DW_OP_breg6: 0; DW_OP_deref)
    <21d>   DW_AT_low_pc      : 0x402c51
------------------------------------