[Patch, Fortran] PR37580 - Add pointer assignment checks

[Tobias Burnus]

Hi all,

at some point between 4.2 and 4.3 the parser was updated to accept
  pointer(:) =>

While this is valid Fortran 2003, it is not supported internally
by gfortran. Thus one could produce wrong code or get ICEs.

Solution: Add some check in expr.c to rejects (:). I also added
some checks in preparation for the "lower-bound:" / bounds-remapping
support (cf. PR 37580 and PR 29785).

Has someone a better idea for the error messages? Allowed per
Fortran 2003 is:

R735 pointer-assignment-stmt
       is data-pointer-object [ (bounds-spec-list) ] => data-target
       or data-pointer-object (bounds-remapping-list ) => data-target

R737 bounds-spec       is lower-bound-expr :
R738 bounds-remapping  is lower-bound-expr : upper-bound-expr


Build and regtested on x86-64-linux.
OK for the trunk and for 4.3 (after the usual delay)?

Tobias
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