https://gcc.gnu.org/bugzilla/show_bug.cgi?id=82992

--- Comment #3 from Harald Anlauf <anlauf at gmx dot de> ---
The ICE on invalid is solved.  The invalid code still needs to be detected.

NAG complains:

NAG Fortran Compiler Release 6.1(Tozai) Build 6106
Error: pr82992.f90, line 2: Name clash between dummy argument X and symbol from
USE ISO_FORTRAN_ENV
       detected at CHARACTER_KINDS@<end-of-statement>

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