OpenMP/Fortran: Fix defaultmap(none) issue with dummy procedures [PR114283]

Dummy procedures look similar to variables but aren't - neither in Fortran
nor in OpenMP. As the middle end sees PARM_DECLs, mark them as predetermined
firstprivate for mapping (as already done in gfc_omp_predetermined_sharing).

This does not address the isses related to procedure pointers, which are
still discussed on spec level [see PR].

	PR fortran/114283

gcc/fortran/ChangeLog:

	* trans-openmp.cc (gfc_omp_predetermined_mapping): Map dummy
	procedures as firstprivate.

gcc/testsuite/ChangeLog:

	* gfortran.dg/gomp/target4.f90: New test.

 gcc/fortran/trans-openmp.cc                |  9 +++++++++
 gcc/testsuite/gfortran.dg/gomp/target4.f90 | 18 ++++++++++++++++++
 2 files changed, 27 insertions(+)

diff --git a/gcc/fortran/trans-openmp.cc b/gcc/fortran/trans-openmp.cc
index a2bf15665b3..1dba47126ed 100644
--- a/gcc/fortran/trans-openmp.cc
+++ b/gcc/fortran/trans-openmp.cc
@@ -343,6 +343,15 @@ gfc_omp_predetermined_mapping (tree decl)
 	    && GFC_DECL_SAVED_DESCRIPTOR (decl)))
     return OMP_CLAUSE_DEFAULTMAP_TO;
 
+  /* Dummy procedures aren't considered variables by OpenMP, thus are
+     disallowed in OpenMP clauses.  They are represented as PARM_DECLs
+     in the middle-end, so return OMP_CLAUSE_DEFAULTMAP_FIRSTPRIVATE here
+     to avoid complaining about their uses with defaultmap(none).  */
+  if (TREE_CODE (decl) == PARM_DECL
+      && TREE_CODE (TREE_TYPE (decl)) == POINTER_TYPE
+      && TREE_CODE (TREE_TYPE (TREE_TYPE (decl))) == FUNCTION_TYPE)
+    return OMP_CLAUSE_DEFAULTMAP_FIRSTPRIVATE;
+
   /* These are either array or derived parameters, or vtables.  */
   if (VAR_P (decl) && TREE_READONLY (decl)
       && (TREE_STATIC (decl) || DECL_EXTERNAL (decl)))
diff --git a/gcc/testsuite/gfortran.dg/gomp/target4.f90 b/gcc/testsuite/gfortran.dg/gomp/target4.f90
new file mode 100644
index 00000000000..09364e707f1
--- /dev/null
+++ b/gcc/testsuite/gfortran.dg/gomp/target4.f90
@@ -0,0 +1,18 @@
+! { dg-additional-options "-fdump-tree-gimple" }
+
+! PR fortran/114283
+
+! { dg-final { scan-tree-dump "#pragma omp parallel default\\(none\\) firstprivate\\(g\\)" "gimple" } }
+! { dg-final { scan-tree-dump "#pragma omp target num_teams\\(-2\\) thread_limit\\(0\\) defaultmap\\(none\\) firstprivate\\(g\\)" "gimple" } }
+
+subroutine f(g)
+procedure() :: g
+
+!$omp parallel default(none)
+  call g
+!$omp end parallel
+
+!$omp target defaultmap(none)
+  call g
+!$omp end target
+end