[Bug fortran/77960] ICE in gfc_conv_ss_startstride, at fortran/trans-array.c:3966

[kargl at gcc dot gnu.org]

https://gcc.gnu.org/bugzilla/show_bug.cgi?id=77960

--- Comment #2 from kargl at gcc dot gnu.org ---
This is an interesting bug.  Fortran 2003 exlicitly forbids
a procedure pointer from appearing in a READ statement.

F2003:C932 (R915) A variable that is an input-item shall
                  not be a procedure pointer.

This constraint is missing in F2008 and F2018.  One then 
looks at from say F2008

R916 input-item  is variable
                 or io-implied-do

Well, a procedure pointer is certainly not an io-implied-do.
So, one must argue that a procedure pointer is not a variable.