The Fortran 2023 interpretation document clause 15.5.2.10 paragraph 5 allows a dummy argument procedure pointer to have a corresponding actual argument that is a valid target for the dummy pointer in a pointer assignment statement. I believe this feature first appeared in the 2008 standard. Gfortran rejects this feature, which is used ubiquitously throughout the test suite for the recently released Julienne unit testing framework (https://go.lbl.gov/julienne) and thus is also used ubiquitously in any software that uses Julienne for unit testing.
% cat gfortran-reproducer.f90 module julienne_test_description_m implicit none abstract interface logical function test_function_i() end function end interface type test_description_t procedure(test_function_i), pointer, nopass :: test_function_ end type contains type(test_description_t) function new_test_description(test_function) procedure(test_function_i), intent(in), pointer :: test_function new_test_description%test_function_ => test_function end function end module use julienne_test_description_m implicit none type(test_description_t) test_description test_description = new_test_description(test) contains logical function test() test = .true. end function end % gfortran gfortran-reproducer.f90 gfortran-reproducer.f90:26:42: 26 | test_description = new_test_description(test) | 1 Error: Expected a procedure pointer for argument 'test_function' at (1) % gfortran --version GNU Fortran (Homebrew GCC 14.2.0) 14.2.0