https://gcc.gnu.org/bugzilla/show_bug.cgi?id=102311

            Bug ID: 102311
           Summary: [11/12 Regression] ICE in
                    gfc_enforce_clean_symbol_state, at
                    fortran/symbol.c:4278
           Product: gcc
           Version: 12.0
            Status: UNCONFIRMED
          Severity: normal
          Priority: P3
         Component: fortran
          Assignee: unassigned at gcc dot gnu.org
          Reporter: gs...@t-online.de
  Target Milestone: ---

Changed between 20210822 and 20210905 :
(gcc configured with --enable-checking=yes)


$ cat z1.f90
module m
contains
   function f()
      character(:), allocatable :: f
      character(1) :: g
   entry g()
   end
end


$ cat z2.f90
module m
contains
   function f()
      character(:), allocatable :: f
      character(1) :: g
      f = 'f'
   entry g()
      g = 'g'
   end
end


$ gfortran-12-20210822 -c z1.f90
z1.f90:8:3:

    8 | end
      |   1
Error: Entity 'master.0.f' at (1) has a deferred type parameter and requires
either the POINTER or ALLOCATABLE attribute


$ gfortran-12-20210905 -c z1.f90
z1.f90:3:3:

    3 |    function f()
      |   1
Error: Function f at (1) has entry g with mismatched characteristics
z1.f90:3:3:

    3 |    function f()
      |   1
Error: Function f at (1) has entry g with mismatched characteristics
f951: internal compiler error: in gfc_enforce_clean_symbol_state, at
fortran/symbol.c:4278
0x8422f0 gfc_enforce_clean_symbol_state()
        ../../gcc/fortran/symbol.c:4278
0x7fd9bc next_statement
        ../../gcc/fortran/parse.c:1589
0x8034e4 gfc_parse_file()
        ../../gcc/fortran/parse.c:6638
0x8510ff gfc_be_parse_file
        ../../gcc/fortran/f95-lang.c:216

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