http://gcc.gnu.org/bugzilla/show_bug.cgi?id=41359

--- Comment #9 from Tobias Burnus <burnus at gcc dot gnu.org> 2011-02-21 
21:47:59 UTC ---
I think the current gcov output is OK:
        1:    1:program main
        -:    2:   implicit none
        -:    3:   integer :: a = 7
        1:    4:   if( a == 0 ) then
    #####:    5:      print *, "a is null"
        1:    6:   else if( a > 0 ) then
        1:    7:      print *, "a is positif"
        -:    8:   else
    #####:    9:      print *, "a is negatif"
        -:   10:   end if
        2:   11:end program

Though the following is still partially wrong:
      [foo.f90 : 6] if ([foo.f90 : 5] a > 0)
With patch:
      [foo.f90 : 6] if ([foo.f90 : 6] a > 0)


--- a/gcc/fortran/trans-stmt.c
+++ b/gcc/fortran/trans-stmt.c
@@ -718,6 +718,7 @@ gfc_trans_if_1 (gfc_code * code)
 {
   gfc_se if_se;
   tree stmt, elsestmt;
+  locus saved_loc;
   location_t loc;

   /* Check for an unconditional ELSE clause.  */
@@ -729,7 +730,10 @@ gfc_trans_if_1 (gfc_code * code)
   gfc_start_block (&if_se.pre);

   /* Calculate the IF condition expression.  */
+  gfc_save_backend_locus (&saved_loc);
+  gfc_set_backend_locus (&code->expr1->where);
   gfc_conv_expr_val (&if_se, code->expr1);
+  gfc_restore_backend_locus (&saved_loc);

   /* Translate the THEN clause.  */
   stmt = gfc_trans_code (code->next);

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