! PR fortran/85701 ! { dg-do compile } subroutine s1 !$acc declare copy(s1) ! { dg-error "is not a variable" } end subroutine s2 !$acc declare present(s2) ! { dg-error "is not a variable" } end function f1 () !$acc declare copy(f1) ! { dg-error "is not a variable" } end function f2 () !$acc declare present(f2) ! { dg-error "is not a variable" } end program p !$acc declare copy(p) ! { dg-error "is not a variable" } end