[gomp4] encode acc routine clauses inside fortran module files

[Cesar Philippidis]

This patch contains the following changes:

* Enhance support for OpenACC routine clauses inside fortran module
  files. Also, allow the routine directive to be applied to intrinsic
  procedures. The trunk patch can be found here:

  https://gcc.gnu.org/ml/gcc-patches/2016-07/msg00063.html

* Change an LTO wrapper assert failure to an error when it detects
  missing symbols. This situation can arise in offloading code, e.g.
  when the user forgets to declare a global variable as offloadable.
  The trunk patch can be found here. Part of this patch was already
  present in gomp-4_0-branch.

  https://gcc.gnu.org/ml/gcc-patches/2016-07/msg00043.html

I've applied this patch gomp-4_0-branch.

Cesar
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