[Patch, Fortran] First ASSOCIATE patch and some questions / RFCs

[Dominique Dhumieres]

> The patch was regression-tested on GNU/Linux-x86-32.
> array_constructor_11.f90 failed with -O3 -g,
> but I don't see how this could be related to my patch...
> Does anyone else see this?

pr43924 nobody cares to fix!-(

Dominique