The attached patch is another provided from Steve Kargle in the PR report.

I have created a test case and regression tested the result.

OK for trunk?

Regards,

Jerry

libgfortran: Fix PR95647 by changing the interfaces of operators .eq. 
and .ne.

The FE converts the old school .eq. to ==,
and then tracks the ==.  The module starts with == and so it does not
properly overload the .eq.  Reversing the interfaces fixes this.

2021-02-11  Steve Kargl <sgk@troutmask.apl.washington.edu>

libgfortran/ChangeLog:

     PR libfortran 95647
     * ieee/ieee_arithmetic.F90: Flip interfaces of operators .eq. to
     == and .ne. to /= .

gcc/testsuite/ChangeLog:

     PR libfortran 95647
     * gfortran.dg/ieee/ieee_arithmetic: New test.