Fortran: Fix OpenACC in specification-part checks [PR90111]

OpenACC's routine and declare directives can appear anywhere in the
specification part, i.e. before/after use-stmts, import-stmt, implicit-part,
or declaration-constructs.

gcc/fortran/ChangeLog:

	PR fortran/90111
	* parse.c (case_decl): Move ST_OACC_ROUTINE and ST_OACC_DECLARE to ...
	(case_omp_decl): ... here.
	(verify_st_order): Update comment.

gcc/testsuite/ChangeLog:

	PR fortran/90111
	* gfortran.dg/goacc/specification-part.f90: New test.

gcc/fortran/parse.c

@@ -1633,14 +1633,15 @@ next_statement (void)
 
 #define case_decl case ST_ATTR_DECL: case ST_COMMON: case ST_DATA_DECL: \
   case ST_EQUIVALENCE: case ST_NAMELIST: case ST_STATEMENT_FUNCTION: \
-  case ST_TYPE: case ST_INTERFACE: case ST_PROCEDURE: case ST_OACC_ROUTINE: \
-  case ST_OACC_DECLARE
+  case ST_TYPE: case ST_INTERFACE: case ST_PROCEDURE
 
-/* OpenMP declaration statements.  */
+/* OpenMP and OpenACC declaration statements, which may appear anywhere in
+   the specification part.  */
 
 #define case_omp_decl case ST_OMP_THREADPRIVATE: case ST_OMP_DECLARE_SIMD: \
   case ST_OMP_DECLARE_TARGET: case ST_OMP_DECLARE_REDUCTION: \
-  case ST_OMP_REQUIRES
+  case ST_OMP_REQUIRES: case ST_OACC_ROUTINE: case ST_OACC_DECLARE
+
 
 /* Block end statements.  Errors associated with interchanging these
    are detected in gfc_match_end().  */
@@ -2813,7 +2814,7 @@ verify_st_order (st_state *p, gfc_statement st, bool silent)
       break;
 
     case_omp_decl:
-      /* The OpenMP directives have to be somewhere in the specification
+      /* The OpenMP/OpenACC directives have to be somewhere in the specification
 	 part, but there are no further requirements on their ordering.
 	 Thus don't adjust p->state, just ignore them.  */
       if (p->state >= ORDER_EXEC)

gcc/testsuite/gfortran.dg/goacc/specification-part.f90

@@ -0,0 +1,100 @@
+! { dg-do compile }
+!
+! PR fortran/90111
+!
+! Check that OpenACC directives in everywhere in specification part,
+! i.e. it may appear before/after the use, import, implicit, and declaration
+!
+
+module m
+end module m
+
+subroutine foo0(kk)
+  use m
+  implicit none
+  integer :: jj, kk
+  !$acc routine
+end
+
+subroutine foo1()
+  use m
+  implicit none
+  !$acc routine
+  integer :: jj
+end
+
+subroutine foo2()
+  use m
+  !$acc routine
+  implicit none
+end
+
+subroutine foo3()
+  !$acc routine
+  use m
+  implicit none
+end
+
+module m2
+  interface
+    subroutine foo0(kk)
+      use m
+      import
+      implicit none
+      integer :: kk
+      !$acc routine
+    end
+    subroutine foo1()
+      use m
+      import
+      implicit none
+      !$acc routine
+    end
+    subroutine foo2()
+      use m
+      import
+      !$acc routine
+      implicit none
+    end
+    subroutine foo3()
+      use m
+      !$acc routine
+      import
+      implicit none
+    end
+    subroutine foo4()
+      use m
+      !$acc routine
+      import
+      implicit none
+    end
+  end interface
+end module m2
+
+subroutine bar0()
+  use m
+  implicit none
+  integer :: ii
+  !$acc declare copyin(ii)
+end
+
+subroutine bar1()
+  use m
+  implicit none
+  !$acc declare copyin(ii)
+  integer :: ii
+end
+
+subroutine bar2()
+  use m
+  !$acc declare copyin(ii)
+  implicit none
+  integer :: ii
+end
+
+subroutine bar3()
+  !$acc declare copyin(ii)
+  use m
+  implicit none
+  integer :: ii
+end