2019-09-20  Tobias Burnus  <tobias@codesourcery.com>

	PR fortran/78260
	* openmp.c (gfc_resolve_oacc_declare): Reject all
	non variables but accept function result variables.
	* trans-openmp.c (gfc_trans_omp_clauses): Handle
	function-result variables for remaing cases.

2019-09-20  Tobias Burnus  <tobias@codesourcery.com>

	PR fortran/78260
	* gfortran.dg/goacc/parameter.f95: Change
	dg-error as it is now detected earlier.
	* gfortran.dg/goacc/pr85701.f90: Modify to
	use a separate result variable.
	* gfortran.dg/goacc/pr78260.f90: New.
	* gfortran.dg/goacc/pr78260-2.f90: New.
	* gfortran.dg/gomp/pr78260.f90: New.
	* gfortran.dg/gomp/pr78260-2.f90: New.
	* gfortran.dg/gomp/pr78260-3.f90: New.

diff --git a/gcc/fortran/openmp.c b/gcc/fortran/openmp.c
index 44fcb9db8c6..bda7f288989 100644
--- a/gcc/fortran/openmp.c
+++ b/gcc/fortran/openmp.c
@@ -6048,18 +6048,14 @@ gfc_resolve_oacc_declare (gfc_namespace *ns)
 	for (n = oc->clauses->lists[list]; n; n = n->next)
 	  {
 	    n->sym->mark = 0;
-	    if (n->sym->attr.function || n->sym->attr.subroutine)
+	    if (n->sym->attr.flavor != FL_VARIABLE
+		&& (n->sym->attr.flavor != FL_PROCEDURE
+		    || n->sym->result != n->sym))
 	      {
 		gfc_error ("Object %qs is not a variable at %L",
 			   n->sym->name, &oc->loc);
 		continue;
 	      }
-	    if (n->sym->attr.flavor == FL_PARAMETER)
-	      {
-		gfc_error ("PARAMETER object %qs is not allowed at %L",
-			   n->sym->name, &oc->loc);
-		continue;
-	      }
 
 	    if (n->expr && n->expr->ref->type == REF_ARRAY)
 	      {
diff --git a/gcc/fortran/trans-openmp.c b/gcc/fortran/trans-openmp.c
index 8eae7bc0a52..b4c77aebf4d 100644
--- a/gcc/fortran/trans-openmp.c
+++ b/gcc/fortran/trans-openmp.c
@@ -2075,7 +2075,7 @@ gfc_trans_omp_clauses (stmtblock_t *block, gfc_omp_clauses *clauses,
 	      tree node = build_omp_clause (input_location, OMP_CLAUSE_DEPEND);
 	      if (n->expr == NULL || n->expr->ref->u.ar.type == AR_FULL)
 		{
-		  tree decl = gfc_get_symbol_decl (n->sym);
+		  tree decl = gfc_trans_omp_variable (n->sym, false);
 		  if (gfc_omp_privatize_by_reference (decl))
 		    decl = build_fold_indirect_ref (decl);
 		  if (GFC_DESCRIPTOR_TYPE_P (TREE_TYPE (decl)))
@@ -2136,7 +2136,7 @@ gfc_trans_omp_clauses (stmtblock_t *block, gfc_omp_clauses *clauses,
 	      tree node2 = NULL_TREE;
 	      tree node3 = NULL_TREE;
 	      tree node4 = NULL_TREE;
-	      tree decl = gfc_get_symbol_decl (n->sym);
+	      tree decl = gfc_trans_omp_variable (n->sym, false);
 	      if (DECL_P (decl))
 		TREE_ADDRESSABLE (decl) = 1;
 	      if (n->expr == NULL || n->expr->ref->u.ar.type == AR_FULL)
@@ -2398,7 +2398,7 @@ gfc_trans_omp_clauses (stmtblock_t *block, gfc_omp_clauses *clauses,
 	      tree node = build_omp_clause (input_location, clause_code);
 	      if (n->expr == NULL || n->expr->ref->u.ar.type == AR_FULL)
 		{
-		  tree decl = gfc_get_symbol_decl (n->sym);
+		  tree decl = gfc_trans_omp_variable (n->sym, false);
 		  if (gfc_omp_privatize_by_reference (decl))
 		    decl = build_fold_indirect_ref (decl);
 		  else if (DECL_P (decl))
diff --git a/gcc/testsuite/gfortran.dg/goacc/parameter.f95 b/gcc/testsuite/gfortran.dg/goacc/parameter.f95
index 84274611915..cbe67dba788 100644
--- a/gcc/testsuite/gfortran.dg/goacc/parameter.f95
+++ b/gcc/testsuite/gfortran.dg/goacc/parameter.f95
@@ -6,7 +6,7 @@ contains
     implicit none
     integer :: i
     integer, parameter :: a = 1
-    !$acc declare device_resident (a) ! { dg-error "PARAMETER" }
+    !$acc declare device_resident (a) ! { dg-error "is not a variable" }
     !$acc data copy (a) ! { dg-error "not a variable" }
     !$acc end data
     !$acc data deviceptr (a) ! { dg-error "not a variable" }
diff --git a/gcc/testsuite/gfortran.dg/goacc/pr78260-2.f90 b/gcc/testsuite/gfortran.dg/goacc/pr78260-2.f90
new file mode 100644
index 00000000000..e28564d6f70
--- /dev/null
+++ b/gcc/testsuite/gfortran.dg/goacc/pr78260-2.f90
@@ -0,0 +1,20 @@
+! { dg-do compile }
+! { dg-options "-fopenacc -fdump-tree-original" }
+! { dg-require-effective-target fopenacc }
+
+! PR fortran/78260
+
+module m
+  implicit none
+  integer :: n = 0
+contains
+  integer function f1()
+    !$acc declare present(f1)
+    !$acc kernels copyin(f1)
+    f1 = 5 
+    !$acc end kernels
+  end function f1
+end module m
+! { dg-final { scan-tree-dump-times "#pragma acc data map\\(force_present:__result_f1\\)" 1 "original" } }
+! { dg-final { scan-tree-dump-times "#pragma acc data map\\(force_present:__result_f1\\)" 1 "original" } }
+
diff --git a/gcc/testsuite/gfortran.dg/goacc/pr78260.f90 b/gcc/testsuite/gfortran.dg/goacc/pr78260.f90
new file mode 100644
index 00000000000..21bde854919
--- /dev/null
+++ b/gcc/testsuite/gfortran.dg/goacc/pr78260.f90
@@ -0,0 +1,36 @@
+! { dg-do compile }
+! { dg-options "-fopenacc" }
+! { dg-require-effective-target fopenacc }
+
+! PR fortran/78260
+! Contributed by Gerhard Steinmetz
+
+module m
+  implicit none
+  integer :: n = 0
+contains
+  subroutine s
+    !$acc declare present(m)  ! { dg-error "Object .m. is not a variable" }
+    !$acc kernels copyin(m)   ! { dg-error "Object .m. is not a variable" }
+    n = n + 1
+    !$acc end kernels
+  end subroutine s
+  subroutine s2
+    !$acc declare present(s2)  ! { dg-error "Object .s2. is not a variable" }
+    !$acc kernels copyin(s2)   ! { dg-error "Object .s2. is not a variable" }
+    n = n + 1
+    !$acc end kernels
+  end subroutine s2
+  integer function f1()
+    !$acc declare present(f1)  ! OK, f1 is also the result variable
+    !$acc kernels copyin(f1)   ! OK, f1 is also the result variable
+    f1 = 5 
+    !$acc end kernels
+  end function f1
+  integer function f2() result(res)
+    !$acc declare present(f2)  ! { dg-error "Object .f2. is not a variable" }
+    !$acc kernels copyin(f2)   ! { dg-error "Object .f2. is not a variable" }
+    res = 5 
+    !$acc end kernels
+  end function f2
+end module m
diff --git a/gcc/testsuite/gfortran.dg/goacc/pr85701.f90 b/gcc/testsuite/gfortran.dg/goacc/pr85701.f90
index 9c201b865b2..bae09de90ac 100644
--- a/gcc/testsuite/gfortran.dg/goacc/pr85701.f90
+++ b/gcc/testsuite/gfortran.dg/goacc/pr85701.f90
@@ -9,11 +9,11 @@ subroutine s2
    !$acc declare present(s2) ! { dg-error "is not a variable" }
 end
 
-function f1 ()
+function f1 () result(res)
    !$acc declare copy(f1) ! { dg-error "is not a variable" }
 end
 
-function f2 ()
+function f2 () result(res)
    !$acc declare present(f2) ! { dg-error "is not a variable" }
 end
 
diff --git a/gcc/testsuite/gfortran.dg/gomp/pr78260-2.f90 b/gcc/testsuite/gfortran.dg/gomp/pr78260-2.f90
new file mode 100644
index 00000000000..c58ad93471c
--- /dev/null
+++ b/gcc/testsuite/gfortran.dg/gomp/pr78260-2.f90
@@ -0,0 +1,59 @@
+! { dg-do compile }
+! { dg-options "-fopenmp -fdump-tree-original" }
+
+! PR fortran/78260
+
+module m
+  implicit none
+  integer :: n = 0
+contains
+  integer function f1()
+    !$omp target data map(f1)
+    !$omp target update to(f1)
+    f1 = 5 
+    !$omp end target data
+  end function f1
+
+  integer function f2()
+    dimension :: f2(1)
+    !$omp target data map(f2)
+    !$omp target update to(f2)
+    f2(1) = 5 
+    !$omp end target data
+  end function f2
+
+  integer function f3() result(res)
+    dimension :: res(1)
+    !$omp target data map(res)
+    !$omp target update to(res)
+    res(1) = 5 
+    !$omp end target data
+  end function f3
+
+  integer function f4() result(res)
+    allocatable :: res
+    dimension :: res(:)
+    !$omp target data map(res)
+    !$omp target update to(res)
+    res = [5]
+    !$omp end target data
+  end function f4
+
+  subroutine sub()
+    integer, allocatable :: arr(:)
+    !$omp target data map(arr)
+    !$omp target update to(arr)
+    arr = [5]
+    !$omp end target data
+  end subroutine sub
+end module m
+
+! { dg-final { scan-tree-dump-times "#pragma omp target data map\\(tofrom:\\*\\(c_char \\*\\) arr.data \\\[len: D.\[0-9\]+ \\* 4\\\]\\) map\\(to:arr \\\[pointer set, len: ..\\\]\\) map\\(alloc:\\(integer\\(kind=4\\)\\\[0:\\\] \\* restrict\\) arr.data \\\[pointer assign, bias: 0\\\]\\)" 1 "original" } }
+! { dg-final { scan-tree-dump-times "#pragma omp target update to\\(\\*\\(c_char \\*\\) arr.data \\\[len: D.\[0-9\]+ \\* 4\\\]\\)" 1 "original" } }
+! { dg-final { scan-tree-dump-times "#pragma omp target data map\\(tofrom:\\*\\(c_char \\*\\) __result->data \\\[len: D.\[0-9\]+ \\* 4\\\]\\) map\\(to:\\*__result \\\[pointer set, len: ..\\\]\\) map\\(alloc:\\(integer\\(kind=4\\)\\\[0:\\\] \\* restrict\\) __result->data \\\[pointer assign, bias: 0\\\]\\) map\\(alloc:__result \\\[pointer assign, bias: 0\\\]\\)" 1 "original" } }
+! { dg-final { scan-tree-dump-times "#pragma omp target update to\\(\\*\\(c_char \\*\\) __result->data \\\[len: D.\[0-9\]+ \\* 4\\\]\\)" 1 "original" } }
+! { dg-final { scan-tree-dump-times "#pragma omp target data map\\(tofrom:\\*__result.0\\) map\\(alloc:__result.0 \\\[pointer assign, bias: 0\\\]\\)" 2 "original" } }
+! { dg-final { scan-tree-dump-times "#pragma omp target update to\\(\\*__result.0\\)" 2 "original" } }
+! { dg-final { scan-tree-dump-times "#pragma omp target data map\\(tofrom:__result_f1\\)" 1 "original" } }
+! { dg-final { scan-tree-dump-times "#pragma omp target update to\\(__result_f1\\)" 1 "original" } }
+
diff --git a/gcc/testsuite/gfortran.dg/gomp/pr78260-3.f90 b/gcc/testsuite/gfortran.dg/gomp/pr78260-3.f90
new file mode 100644
index 00000000000..4ca3e361a59
--- /dev/null
+++ b/gcc/testsuite/gfortran.dg/gomp/pr78260-3.f90
@@ -0,0 +1,74 @@
+! { dg-do compile }
+! { dg-options "-fopenmp -fdump-tree-original" }
+
+! PR fortran/78260
+
+integer function f1()
+  implicit none
+
+  f1 = 0
+
+  !$omp task depend(inout:f1)
+  !$omp end task
+
+  !$omp task depend(inout:f1)
+  !$omp end task
+end function f1
+
+integer function f2()
+  implicit none
+  dimension :: f2(1)
+
+  f2(1) = 0
+
+  !$omp task depend(inout:f2)
+  !$omp end task
+
+  !$omp task depend(inout:f2)
+  !$omp end task
+end function f2
+
+integer function f3() result(res)
+  implicit none
+  dimension :: res(1)
+
+  res(1) = 0
+
+  !$omp task depend(inout:res)
+  !$omp end task
+
+  !$omp task depend(inout:res)
+  !$omp end task
+end function f3
+
+integer function f4() result(res)
+  implicit none
+  allocatable :: res
+  dimension :: res(:)
+
+  res = [0]
+
+  !$omp task depend(inout:res)
+  !$omp end task
+
+  !$omp task depend(inout:res)
+  !$omp end task
+end function f4
+
+subroutine sub()
+  implicit none
+  integer, allocatable :: arr(:)
+
+  arr = [3]
+
+  !$omp task depend(inout:arr)
+  !$omp end task
+
+  !$omp task depend(inout:arr)
+  !$omp end task
+end subroutine sub
+
+! { dg-final { scan-tree-dump-times "#pragma omp task depend\\(inout:__result_f1\\)" 2 "original" } }
+! { dg-final { scan-tree-dump-times "#pragma omp task depend\\(inout:\\*__result.0\\)" 4 "original" } }
+! { dg-final { scan-tree-dump-times "#pragma omp task depend\\(inout:\\*\\(c_char \\*\\) __result->data\\)" 2 "original" } }
+! { dg-final { scan-tree-dump-times "#pragma omp task depend\\(inout:\\*\\(c_char \\*\\) arr.data\\)" 2 "original" } }
diff --git a/gcc/testsuite/gfortran.dg/gomp/pr78260.f90 b/gcc/testsuite/gfortran.dg/gomp/pr78260.f90
new file mode 100644
index 00000000000..23acd4c1bf9
--- /dev/null
+++ b/gcc/testsuite/gfortran.dg/gomp/pr78260.f90
@@ -0,0 +1,33 @@
+! { dg-do compile }
+
+! PR fortran/78260
+
+module m
+  implicit none
+  integer :: n = 0
+contains
+  subroutine s
+    !$omp target data map(m)   ! { dg-error "Object .m. is not a variable" }
+    !$omp target update to(m)  ! { dg-error "Object .m. is not a variable" }
+    n = n + 1
+    !$omp end target data
+  end subroutine s
+  subroutine s2
+    !$omp target data map(s2)   ! { dg-error "Object .s2. is not a variable" }
+    !$omp target update to(s2)  ! { dg-error "Object .s2. is not a variable" }
+    n = n + 1
+    !$omp end target data
+  end subroutine s2
+  integer function f1()
+    !$omp target data map(f1)   ! OK, f1 is also the result variable
+    !$omp target update to(f1)  ! OK, f1 is also the result variable
+    f1 = 5 
+    !$omp end target data
+  end function f1
+  integer function f2() result(res)
+    !$omp target data map(f2)   ! { dg-error "Object .f2. is not a variable" }
+    !$omp target update to(f2)  ! { dg-error "Object .f2. is not a variable" }
+    res = 5 
+    !$omp end target data
+  end function f2
+end module m
