I've committed the attached patch as obvious after
testing on x86_64-*-freebsd.

The short story is that gfortran tracks the number
of ENTRY symbols with a reference count.  If an
ENTRY was included in a routine within a MODULE the
reference count was not properly increment.  This
patch now does the increment.

As a bonus it fixes a nearby comment that is missing
a space, and changes the only occurence of ++sym->refs
to sym->refs++ for consistency.

2015-11-12  Steven G. Kargl  <kargl@gcc.gnu.org>

	PR fortran/68318
	* decl.c (get_proc_name): Increment reference count for ENTRY.
	While here, fix comment and use postfix ++ for consistency.

2015-11-12  Steven G. Kargl  <kargl@gcc.gnu.org>

	PR fortran/68318
	* gfortran.dg/pr68318_1.f90: New test.
	* gfortran.dg/pr68318_2.f90: Ditto.

-- 
Steve