[Fortran, Patch] Add check for id=/asynchronous= constrain

[Tobias Burnus]

This patch checks for two constrains in "9.5.1 Control information list" 
in the standard:

"ASYNCHRONOUS = scalar-char-initialization-expr"

"C926 (R913) If an ID= specifier appears, an ASYNCHRONOUS= specifier 
with the value YES shall also appear"

And it does:

a) Check that the asynchronous= specifier for data-transfer statements 
(viz. READ/WRITE) is an initialization expression.

b) Check that asynchronous= is given when an id= appears.

Built and regtesting on x86-64-linux.
OK for the trunk?

Tobias





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