https://gcc.gnu.org/bugzilla/show_bug.cgi?id=78027
--- Comment #1 from Gerhard Steinmetz <gerhard.steinmetz.fort...@t-online.de> --- No ICE with one loop only : $ cat z3.f90 real function f() !$omp declare target(f) f = 1. !$acc parallel !$acc loop do i = 1, 8 end do !$acc end parallel end