diff --git a/gcc/fortran/ChangeLog b/gcc/fortran/ChangeLog
index c386a649583..8dad9d35eaf 100644
--- a/gcc/fortran/ChangeLog
+++ b/gcc/fortran/ChangeLog
@@ -1,3 +1,10 @@
+2018-09-03  Janus Weil  <janus@gcc.gnu.org>
+
+	PR fortran/87172
+	* resolve.c (resolve_fl_derived): If a type has the 'use_assoc'
+	attribute, then it was declared in another module, so there should be
+	no error that it has not been declared.
+
 2018-08-31  Paul Thomas  <pault@gcc.gnu.org>
 
 	PR fortran/86328
diff --git a/gcc/fortran/resolve.c b/gcc/fortran/resolve.c
index ded27624283..ea0ce800743 100644
--- a/gcc/fortran/resolve.c
+++ b/gcc/fortran/resolve.c
@@ -14245,7 +14245,7 @@ resolve_fl_derived (gfc_symbol *sym)
 			  &sym->declared_at))
     return false;
 
-  if (sym->components == NULL && !sym->attr.zero_comp)
+  if (sym->components == NULL && !sym->attr.zero_comp && !sym->attr.use_assoc)
     {
       gfc_error ("Derived type %qs at %L has not been declared",
 		  sym->name, &sym->declared_at);
diff --git a/gcc/testsuite/ChangeLog b/gcc/testsuite/ChangeLog
index b44c714d7d2..da267de64ef 100644
--- a/gcc/testsuite/ChangeLog
+++ b/gcc/testsuite/ChangeLog
@@ -1,3 +1,8 @@
+2018-09-03  Janus Weil  <janus@gcc.gnu.org>
+
+	PR fortran/87172
+	* gfortran.dg/iso_c_binding_only_2.f90: New test case.
+
 2018-09-03  Richard Biener  <rguenther@suse.de>
 
 	PR tree-optimization/87200
diff --git a/gcc/testsuite/gfortran.dg/iso_c_binding_only_2.f90 b/gcc/testsuite/gfortran.dg/iso_c_binding_only_2.f90
new file mode 100644
index 00000000000..03fafe3f5cb
--- /dev/null
+++ b/gcc/testsuite/gfortran.dg/iso_c_binding_only_2.f90
@@ -0,0 +1,14 @@
+! { dg-do compile }
+!
+! PR 87172: [9 Regression] Spurious "Derived type 'c_funptr' at (1) has not been declared" error after r263782
+!
+! Contributed by Dominique d'Humieres <dominiq@lps.ens.fr>
+
+module m1
+   use iso_c_binding, only: c_funptr
+end module
+
+module m2
+  use m1
+  use iso_c_binding
+end module