[gfortran,patch] Add IS_IOSTAT_EOR and IS_IOSTAT_END intrinsics

[François-Xavier Coudert]

Attached patch adds the IS_IOSTAT_EOR and IS_IOSTAT_END intrinsics.
Documentation and testcase are Tobias' (thanks!). Bootstrapped and
regtested on x86_64-linux, OK to commit?


:ADDPATCH fortran:
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