https://gcc.gnu.org/bugzilla/show_bug.cgi?id=90461

            Bug ID: 90461
           Summary: [F18] Allow opening same file on separate units
           Product: gcc
           Version: unknown
            Status: UNCONFIRMED
          Severity: enhancement
          Priority: P3
         Component: fortran
          Assignee: unassigned at gcc dot gnu.org
          Reporter: jb at gcc dot gnu.org
  Target Milestone: ---

Fortran 2018 removes the restriction that a file can be opened only on one unit
at a time.

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