[Bug fortran/49397] [4.7/4.8/4.9 Regression] [F03] ICE with proc pointer assignment

[rguenth at gcc dot gnu.org]

http://gcc.gnu.org/bugzilla/show_bug.cgi?id=49397

--- Comment #7 from Richard Biener <rguenth at gcc dot gnu.org> ---
1776               || DECL_FILE_SCOPE_P (current_function_decl)

also matches TRANSLATION_UNIT_DECL.