[Patch, Fortran] IMPLICIT fixes

[Tobias Burnus]

Hi all,

this patch fixes Alan's issue with IMPLICIT followed by ";". I am not 
sure whether using the _eos machinery is really needed – especially as 
"!" seem to be already handled.

Additionally, I missed the inner "[...]" for the new:

R563 implicit-stmt  is  IMPLICIT implicit-spec-list
                     or  IMPLICIT NONE [ ( [ implicit-none-spec-list ] ) ]


Namely,  "IMPLICIT NONE ()" is also valid - but was rejected before. As 
implicit-none-spec implies type,* that's now also handled.
(* "An IMPLICIT statement specifies the mapping for the letters in its 
letter-spec-list. IMPLICIT NONE with an implicit-none-spec of TYPE or 
with no implicit-none-spec-list specifies the null mapping for all the 
letters.")

And finally, Dominque correctly observed that the location of some of 
the error messages was rather off, e.g. if there was a long comment 
following the actual statement. Hence, I have modified the code to 
provide a better error message.

Build and regtested on x86-64-gnu-linux.
OK for the trunk?

Tobias
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