https://gcc.gnu.org/bugzilla/show_bug.cgi?id=92702

            Bug ID: 92702
           Summary: [F2008] (and hence [F2018]) Implement VALUE support
                    for arrays
           Product: gcc
           Version: 10.0
            Status: UNCONFIRMED
          Severity: normal
          Priority: P3
         Component: fortran
          Assignee: unassigned at gcc dot gnu.org
          Reporter: burnus at gcc dot gnu.org
  Target Milestone: ---

Currently, everything with 'dimension' is rejected, but F2008 (and F2018) now
permits everything with known size.

F2018:

C557 An entity with the VALUE attribute shall be a dummy data object that is
not an assumed-size array or a coarray, and does not have a coarray ultimate
component.

C558 An entity with the VALUE attribute shall not have the ALLOCATABLE, INTENT
(INOUT), INTENT(OUT), POINTER, or VOLATILE attributes.


F2008:
C557 An entity with the VALUE attribute shall be a dummy data object that is
not an assumed-size array or a coarray, and does not have a coarray ultimate
component.

By contrast, F2003 didn't permit DIMENSION:

C527   (R501) If the VALUE attribute is specified, the PARAMETER, EXTERNAL,
POINTER, ALLOCATABLE, DIMENSION, VOLATILE, INTENT(INOUT), or INTENT(OUT)
attribute shall not be specified.

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