[patch, fortran] Fix PR 60355, missing error for BIND(C) outside module scope

[Thomas Koenig]

Hello world,

the attached patch is a bit smaller than it looks, because most of
it is due to reformatting a large comment.  It is rather simple -
checking for an incorrectly placed BIND(C) variable was sometimes not
done because the test was mixed in with other tests where implicitly
typed variables were excluded.

Regression-tested. OK for trunk?

Regards

	Thomas

2017-08-02  Thomas Koenig  <tkoenig@gcc.gnu.org>

         PR fortran/60355
         * resolve.c (resolve_symbol): Adjust (and reformat)
         comment.  Perform check if a BIND(C) is declared
         at module level regardless of whether it is typed
         implicitly or not.

2017-08-02  Thomas Koenig  <tkoenig@gcc.gnu.org>

         PR fortran/60355
         * gfortran.dg (bind_c_usage_30): New test.
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