[Patch, Fortran] PRs 61881/61888 - Fix issues with SIZEOF, CLASS(*) and assumed-rank

[Tobias Burnus]

Tobias Burnus wrote:
> Assuming that the second part is okay, I have now committed it with 
> the comment-style change as Rev. 213079.

Dominique has pointed out (thanks!) that the patch fixed PR57305 - and 
reading that PR, I saw that I missed the declared -> dynamic type 
change. Hence, I have committed the attached patch (as Rev. 213085) and 
added also the PR numbers to the changelog, what I had missed before.

Tobias
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