diff --git a/flang/test/Lower/OpenACC/HLFIR/acc-declare.f90 b/flang/test/Lower/OpenACC/HLFIR/acc-declare.f90
deleted file mode 100644
index 17d1e5010d0a6..0000000000000
--- a/flang/test/Lower/OpenACC/HLFIR/acc-declare.f90
+++ /dev/null
@@ -1,314 +0,0 @@
-! This test checks lowering of OpenACC declare directive in function and
-! subroutine specification parts.
-
-! RUN: bbc -fopenacc -emit-hlfir %s -o - | FileCheck %s
-
-module acc_declare
-  contains
-
-  subroutine acc_declare_copy()
-    integer :: a(100), i
-    !$acc declare copy(a)
-
-    do i = 1, 100
-      a(i) = i
-    end do
-  end subroutine
-
-! CHECK-LABEL: func.func @_QMacc_declarePacc_declare_copy()
-! CHECK-DAG: %[[C1:.*]] = arith.constant 1 : index
-! CHECK-DAG: %[[ALLOCA:.*]] = fir.alloca !fir.array<100xi32> {bindc_name = "a", uniq_name = "_QMacc_declareFacc_declare_copyEa"}
-! CHECK-DAG: %[[DECL:.*]]:2 = hlfir.declare %[[ALLOCA]](%{{.*}}) {acc.declare = #acc.declare<dataClause =  acc_copy>, uniq_name = "_QMacc_declareFacc_declare_copyEa"} : (!fir.ref<!fir.array<100xi32>>, !fir.shape<1>) -> (!fir.ref<!fir.array<100xi32>>, !fir.ref<!fir.array<100xi32>>)
-! CHECK: %[[BOUND:.*]] = acc.bounds   lowerbound(%{{.*}} : index) upperbound(%{{.*}} : index) extent(%{{.*}} : index) stride(%[[C1]] : index) startIdx(%[[C1]] : index)
-! CHECK: %[[COPYIN:.*]] = acc.copyin varPtr(%[[DECL]]#1 : !fir.ref<!fir.array<100xi32>>) bounds(%[[BOUND]]) -> !fir.ref<!fir.array<100xi32>> {dataClause = #acc<data_clause acc_copy>, name = "a"}
-! CHECK: %[[TOKEN:.*]] = acc.declare_enter dataOperands(%[[COPYIN]] : !fir.ref<!fir.array<100xi32>>)
-! CHECK: %{{.*}}:2 = fir.do_loop %{{.*}} = %{{.*}} to %{{.*}} step %{{.*}} iter_args(%{{.*}} = %{{.*}}) -> (index, i32) {
-! CHECK: }
-! CHECK: acc.declare_exit token(%[[TOKEN]]) dataOperands(%[[COPYIN]] : !fir.ref<!fir.array<100xi32>>)
-! CHECK: acc.copyout accPtr(%[[COPYIN]] : !fir.ref<!fir.array<100xi32>>) bounds(%[[BOUND]]) to varPtr(%[[DECL]]#1 : !fir.ref<!fir.array<100xi32>>) {dataClause = #acc<data_clause acc_copy>, name = "a"}
-! CHECK: return
-
-  subroutine acc_declare_create()
-    integer :: a(100), i
-    !$acc declare create(a)
-
-    do i = 1, 100
-      a(i) = i
-    end do
-  end subroutine
-
-! CHECK-LABEL: func.func @_QMacc_declarePacc_declare_create() {
-! CHECK-DAG: %[[C1:.*]] = arith.constant 1 : index
-! CHECK-DAG: %[[ALLOCA:.*]] = fir.alloca !fir.array<100xi32> {bindc_name = "a", uniq_name = "_QMacc_declareFacc_declare_createEa"}
-! CHECK-DAG: %[[DECL:.*]]:2 = hlfir.declare %[[ALLOCA]](%{{.*}}) {acc.declare = #acc.declare<dataClause =  acc_create>, uniq_name = "_QMacc_declareFacc_declare_createEa"} : (!fir.ref<!fir.array<100xi32>>, !fir.shape<1>) -> (!fir.ref<!fir.array<100xi32>>, !fir.ref<!fir.array<100xi32>>)
-! CHECK: %[[BOUND:.*]] = acc.bounds   lowerbound(%{{.*}} : index) upperbound(%{{.*}} : index) extent(%{{.*}} : index) stride(%[[C1]] : index) startIdx(%[[C1]] : index)
-! CHECK: %[[CREATE:.*]] = acc.create varPtr(%[[DECL]]#1 : !fir.ref<!fir.array<100xi32>>)   bounds(%[[BOUND]]) -> !fir.ref<!fir.array<100xi32>> {name = "a"}
-! CHECK: %[[TOKEN:.*]] = acc.declare_enter dataOperands(%[[CREATE]] : !fir.ref<!fir.array<100xi32>>)
-! CHECK: %{{.*}}:2 = fir.do_loop %{{.*}} = %{{.*}} to %{{.*}} step %{{.*}} iter_args(%{{.*}} = %{{.*}}) -> (index, i32) {
-! CHECK: }
-! CHECK: acc.declare_exit token(%[[TOKEN]]) dataOperands(%[[CREATE]] : !fir.ref<!fir.array<100xi32>>)
-! CHECK: acc.delete accPtr(%[[CREATE]] : !fir.ref<!fir.array<100xi32>>) bounds(%[[BOUND]]) {dataClause = #acc<data_clause acc_create>, name = "a"}
-! CHECK: return
-
-  subroutine acc_declare_present(a)
-    integer :: a(100), i
-    !$acc declare present(a)
-
-    do i = 1, 100
-      a(i) = i
-    end do
-  end subroutine
-
-! CHECK-LABEL: func.func @_QMacc_declarePacc_declare_present(
-! CHECK-SAME: %[[ARG0:.*]]: !fir.ref<!fir.array<100xi32>> {fir.bindc_name = "a"})
-! CHECK-DAG: %[[C1:.*]] = arith.constant 1 : index
-! CHECK-DAG: %[[DECL:.*]]:2 = hlfir.declare %[[ARG0]](%{{.*}}) {acc.declare = #acc.declare<dataClause =  acc_present>, uniq_name = "_QMacc_declareFacc_declare_presentEa"} : (!fir.ref<!fir.array<100xi32>>, !fir.shape<1>) -> (!fir.ref<!fir.array<100xi32>>, !fir.ref<!fir.array<100xi32>>)
-! CHECK: %[[BOUND:.*]] = acc.bounds lowerbound(%{{.*}} : index) upperbound(%{{.*}} : index) extent(%{{.*}} : index) stride(%{{.*}} : index) startIdx(%[[C1]] : index)
-! CHECK: %[[PRESENT:.*]] = acc.present varPtr(%[[DECL]]#1 : !fir.ref<!fir.array<100xi32>>)   bounds(%[[BOUND]]) -> !fir.ref<!fir.array<100xi32>> {name = "a"}
-! CHECK: acc.declare_enter dataOperands(%[[PRESENT]] : !fir.ref<!fir.array<100xi32>>)
-! CHECK: %{{.*}}:2 = fir.do_loop %{{.*}} = %{{.*}} to %{{.*}} step %{{.*}} iter_args(%arg{{.*}} = %{{.*}}) -> (index, i32)
-
-  subroutine acc_declare_copyin()
-    integer :: a(100), b(10), i
-    !$acc declare copyin(a) copyin(readonly: b)
-
-    do i = 1, 100
-      a(i) = i
-    end do
-  end subroutine
-
-! CHECK-LABEL: func.func @_QMacc_declarePacc_declare_copyin()
-! CHECK: %[[A:.*]] = fir.alloca !fir.array<100xi32> {bindc_name = "a", uniq_name = "_QMacc_declareFacc_declare_copyinEa"}
-! CHECK: %[[ADECL:.*]]:2 = hlfir.declare %[[A]](%{{.*}}) {acc.declare = #acc.declare<dataClause =  acc_copyin>, uniq_name = "_QMacc_declareFacc_declare_copyinEa"} : (!fir.ref<!fir.array<100xi32>>, !fir.shape<1>) -> (!fir.ref<!fir.array<100xi32>>, !fir.ref<!fir.array<100xi32>>)
-! CHECK: %[[B:.*]] = fir.alloca !fir.array<10xi32> {bindc_name = "b", uniq_name = "_QMacc_declareFacc_declare_copyinEb"}
-! CHECK: %[[BDECL:.*]]:2 = hlfir.declare %[[B]](%{{.*}}) {acc.declare = #acc.declare<dataClause =  acc_copyin_readonly>, uniq_name = "_QMacc_declareFacc_declare_copyinEb"} : (!fir.ref<!fir.array<10xi32>>, !fir.shape<1>) -> (!fir.ref<!fir.array<10xi32>>, !fir.ref<!fir.array<10xi32>>)
-! CHECK: %[[BOUND:.*]] = acc.bounds lowerbound(%{{.*}} : index) upperbound(%{{.*}} : index) extent(%{{.*}} : index) stride(%{{.*}} : index) startIdx(%{{.*}} : index)
-! CHECK: %[[COPYIN_A:.*]] = acc.copyin varPtr(%[[ADECL]]#1 : !fir.ref<!fir.array<100xi32>>)   bounds(%[[BOUND]]) -> !fir.ref<!fir.array<100xi32>> {name = "a"}
-! CHECK: %[[BOUND:.*]] = acc.bounds lowerbound(%{{.*}} : index) upperbound(%{{.*}} : index) extent(%{{.*}} : index) stride(%{{.*}} : index) startIdx(%{{.*}} : index)
-! CHECK: %[[COPYIN_B:.*]] = acc.copyin varPtr(%[[BDECL]]#1 : !fir.ref<!fir.array<10xi32>>)   bounds(%[[BOUND]]) -> !fir.ref<!fir.array<10xi32>> {dataClause = #acc<data_clause acc_copyin_readonly>, name = "b"}
-! CHECK: acc.declare_enter dataOperands(%[[COPYIN_A]], %[[COPYIN_B]] : !fir.ref<!fir.array<100xi32>>, !fir.ref<!fir.array<10xi32>>)
-! CHECK: %{{.*}}:2 = fir.do_loop %{{.*}} = %{{.*}} to %{{.*}} step %{{.*}} iter_args(%arg{{.*}} = %{{.*}}) -> (index, i32)
-
-  subroutine acc_declare_copyout()
-    integer :: a(100), i
-    !$acc declare copyout(a)
-
-    do i = 1, 100
-      a(i) = i
-    end do
-  end subroutine
-
-! CHECK-LABEL: func.func @_QMacc_declarePacc_declare_copyout()
-! CHECK: %[[A:.*]] = fir.alloca !fir.array<100xi32> {bindc_name = "a", uniq_name = "_QMacc_declareFacc_declare_copyoutEa"}
-! CHECK: %[[ADECL:.*]]:2 = hlfir.declare %[[A]](%{{.*}}) {acc.declare = #acc.declare<dataClause =  acc_copyout>, uniq_name = "_QMacc_declareFacc_declare_copyoutEa"} : (!fir.ref<!fir.array<100xi32>>, !fir.shape<1>) -> (!fir.ref<!fir.array<100xi32>>, !fir.ref<!fir.array<100xi32>>)
-! CHECK: %[[CREATE:.*]] = acc.create varPtr(%[[ADECL]]#1 : !fir.ref<!fir.array<100xi32>>)   bounds(%{{.*}}) -> !fir.ref<!fir.array<100xi32>> {dataClause = #acc<data_clause acc_copyout>, name = "a"}
-! CHECK: %[[TOKEN:.*]] = acc.declare_enter dataOperands(%[[CREATE]] : !fir.ref<!fir.array<100xi32>>)
-! CHECK: %{{.*}}:2 = fir.do_loop %{{.*}} = %{{.*}} to %{{.*}} step %{{.*}} iter_args(%arg{{.*}} = %{{.*}}) -> (index, i32)
-! CHECK: acc.declare_exit token(%[[TOKEN]]) dataOperands(%[[CREATE]] : !fir.ref<!fir.array<100xi32>>)
-! CHECK: acc.copyout accPtr(%[[CREATE]] : !fir.ref<!fir.array<100xi32>>)   bounds(%{{.*}}) to varPtr(%[[ADECL]]#1 : !fir.ref<!fir.array<100xi32>>) {name = "a"}
-! CHECK: return
-
-  subroutine acc_declare_deviceptr(a)
-    integer :: a(100), i
-    !$acc declare deviceptr(a)
-
-    do i = 1, 100
-      a(i) = i
-    end do
-  end subroutine
-
-! CHECK-LABEL: func.func @_QMacc_declarePacc_declare_deviceptr(
-! CHECK-SAME: %[[ARG0:.*]]: !fir.ref<!fir.array<100xi32>> {fir.bindc_name = "a"}) {
-! CHECK: %[[DECL:.*]]:2 = hlfir.declare %[[ARG0]](%{{.*}}) {acc.declare = #acc.declare<dataClause =  acc_deviceptr>, uniq_name = "_QMacc_declareFacc_declare_deviceptrEa"} : (!fir.ref<!fir.array<100xi32>>, !fir.shape<1>) -> (!fir.ref<!fir.array<100xi32>>, !fir.ref<!fir.array<100xi32>>)
-! CHECK: %[[DEVICEPTR:.*]] = acc.deviceptr varPtr(%[[DECL]]#1 : !fir.ref<!fir.array<100xi32>>)   bounds(%{{.*}}) -> !fir.ref<!fir.array<100xi32>> {name = "a"}
-! CHECK: acc.declare_enter dataOperands(%[[DEVICEPTR]] : !fir.ref<!fir.array<100xi32>>)
-! CHECK: %{{.*}}:2 = fir.do_loop %{{.*}} = %{{.*}} to %{{.*}} step %{{.*}} iter_args(%arg{{.*}} = %{{.*}}) -> (index, i32)
-
-  subroutine acc_declare_link(a)
-    integer :: a(100), i
-    !$acc declare link(a)
-
-    do i = 1, 100
-      a(i) = i
-    end do
-  end subroutine
-
-! CHECK-LABEL: func.func @_QMacc_declarePacc_declare_link(
-! CHECK-SAME: %[[ARG0:.*]]: !fir.ref<!fir.array<100xi32>> {fir.bindc_name = "a"})
-! CHECK: %[[DECL:.*]]:2 = hlfir.declare %[[ARG0]](%{{.*}}) {acc.declare = #acc.declare<dataClause =  acc_declare_link>, uniq_name = "_QMacc_declareFacc_declare_linkEa"} : (!fir.ref<!fir.array<100xi32>>, !fir.shape<1>) -> (!fir.ref<!fir.array<100xi32>>, !fir.ref<!fir.array<100xi32>>)
-! CHECK: %[[LINK:.*]] = acc.declare_link varPtr(%[[DECL]]#1 : !fir.ref<!fir.array<100xi32>>)   bounds(%{{.*}}) -> !fir.ref<!fir.array<100xi32>> {name = "a"}
-! CHECK: acc.declare_enter dataOperands(%[[LINK]] : !fir.ref<!fir.array<100xi32>>)
-! CHECK: %{{.*}}:2 = fir.do_loop %{{.*}} = %{{.*}} to %{{.*}} step %{{.*}} iter_args(%arg{{.*}} = %{{.*}}) -> (index, i32)
-
-  subroutine acc_declare_device_resident(a)
-    integer :: a(100), i
-    !$acc declare device_resident(a)
-
-    do i = 1, 100
-      a(i) = i
-    end do
-  end subroutine
-
-! CHECK-LABEL: func.func @_QMacc_declarePacc_declare_device_resident(
-! CHECK-SAME: %[[ARG0:.*]]: !fir.ref<!fir.array<100xi32>> {fir.bindc_name = "a"})
-! CHECK: %[[DECL:.*]]:2 = hlfir.declare %[[ARG0]](%{{.*}}) {acc.declare = #acc.declare<dataClause =  acc_declare_device_resident>, uniq_name = "_QMacc_declareFacc_declare_device_residentEa"} : (!fir.ref<!fir.array<100xi32>>, !fir.shape<1>) -> (!fir.ref<!fir.array<100xi32>>, !fir.ref<!fir.array<100xi32>>)
-! CHECK: %[[DEVICERES:.*]] = acc.declare_device_resident varPtr(%[[DECL]]#1 : !fir.ref<!fir.array<100xi32>>)   bounds(%{{.*}}) -> !fir.ref<!fir.array<100xi32>> {name = "a"}
-! CHECK: %[[TOKEN:.*]] = acc.declare_enter dataOperands(%[[DEVICERES]] : !fir.ref<!fir.array<100xi32>>)
-! CHECK: %{{.*}}:2 = fir.do_loop %{{.*}} = %{{.*}} to %{{.*}} step %{{.*}} iter_args(%arg{{.*}} = %{{.*}}) -> (index, i32)
-! CHECK: acc.declare_exit token(%[[TOKEN]]) dataOperands(%[[DEVICERES]] : !fir.ref<!fir.array<100xi32>>)
-! CHECK: acc.delete accPtr(%[[DEVICERES]] : !fir.ref<!fir.array<100xi32>>) bounds(%{{.*}}) {dataClause = #acc<data_clause acc_declare_device_resident>, name = "a"}
-
-  subroutine acc_declare_device_resident2()
-    integer, parameter :: n = 100
-    real, dimension(n) :: dataparam
-    !$acc declare device_resident(dataparam)
-  end subroutine
-
-! CHECK-LABEL: func.func @_QMacc_declarePacc_declare_device_resident2()
-! CHECK: %[[ALLOCA:.*]] = fir.alloca !fir.array<100xf32> {bindc_name = "dataparam", uniq_name = "_QMacc_declareFacc_declare_device_resident2Edataparam"}
-! CHECK: %[[DECL:.*]]:2 = hlfir.declare %[[ALLOCA]](%{{.*}}) {acc.declare = #acc.declare<dataClause =  acc_declare_device_resident>, uniq_name = "_QMacc_declareFacc_declare_device_resident2Edataparam"} : (!fir.ref<!fir.array<100xf32>>, !fir.shape<1>) -> (!fir.ref<!fir.array<100xf32>>, !fir.ref<!fir.array<100xf32>>)
-! CHECK: %[[DEVICERES:.*]] = acc.declare_device_resident varPtr(%[[DECL]]#1 : !fir.ref<!fir.array<100xf32>>)   bounds(%{{.*}}) -> !fir.ref<!fir.array<100xf32>> {name = "dataparam"}
-! CHECK: %[[TOKEN:.*]] = acc.declare_enter dataOperands(%[[DEVICERES]] : !fir.ref<!fir.array<100xf32>>)
-! CHECK: acc.declare_exit token(%[[TOKEN]]) dataOperands(%[[DEVICERES]] : !fir.ref<!fir.array<100xf32>>)
-! CHECK: acc.delete accPtr(%[[DEVICERES]] : !fir.ref<!fir.array<100xf32>>) bounds(%{{.*}}) {dataClause = #acc<data_clause acc_declare_device_resident>, name = "dataparam"}
-
-  subroutine acc_declare_link2()
-    integer, parameter :: n = 100
-    real, dimension(n) :: dataparam
-    !$acc declare link(dataparam)
-  end subroutine
-
-! CHECK-LABEL: func.func @_QMacc_declarePacc_declare_link2()
-! CHECK: %[[ALLOCA:.*]] = fir.alloca !fir.array<100xf32> {bindc_name = "dataparam", uniq_name = "_QMacc_declareFacc_declare_link2Edataparam"}
-! CHECK: %[[DECL:.*]]:2 = hlfir.declare %[[ALLOCA]](%{{.*}}) {acc.declare = #acc.declare<dataClause =  acc_declare_link>, uniq_name = "_QMacc_declareFacc_declare_link2Edataparam"} : (!fir.ref<!fir.array<100xf32>>, !fir.shape<1>) -> (!fir.ref<!fir.array<100xf32>>, !fir.ref<!fir.array<100xf32>>)
-! CHECK: %[[LINK:.*]] = acc.declare_link varPtr(%[[DECL]]#1 : !fir.ref<!fir.array<100xf32>>)   bounds(%{{.*}}) -> !fir.ref<!fir.array<100xf32>> {name = "dataparam"}
-! CHECK: acc.declare_enter dataOperands(%[[LINK]] : !fir.ref<!fir.array<100xf32>>)
-
-  subroutine acc_declare_deviceptr2()
-    integer, parameter :: n = 100
-    real, dimension(n) :: dataparam
-    !$acc declare deviceptr(dataparam)
-  end subroutine
-
-! CHECK-LABEL: func.func @_QMacc_declarePacc_declare_deviceptr2()
-! CHECK: %[[ALLOCA:.*]] = fir.alloca !fir.array<100xf32> {bindc_name = "dataparam", uniq_name = "_QMacc_declareFacc_declare_deviceptr2Edataparam"}
-! CHECK: %[[DECL:.*]]:2 = hlfir.declare %[[ALLOCA]](%{{.*}}) {acc.declare = #acc.declare<dataClause =  acc_deviceptr>, uniq_name = "_QMacc_declareFacc_declare_deviceptr2Edataparam"} : (!fir.ref<!fir.array<100xf32>>, !fir.shape<1>) -> (!fir.ref<!fir.array<100xf32>>, !fir.ref<!fir.array<100xf32>>)
-! CHECK: %[[DEVICEPTR:.*]] = acc.deviceptr varPtr(%[[DECL]]#1 : !fir.ref<!fir.array<100xf32>>)   bounds(%{{.*}}) -> !fir.ref<!fir.array<100xf32>> {name = "dataparam"}
-! CHECK: acc.declare_enter dataOperands(%[[DEVICEPTR]] : !fir.ref<!fir.array<100xf32>>)
-
-  function acc_declare_in_func()
-    real :: a(1024)
-    !$acc declare device_resident(a)
-  end function
-
-! CHECK-LABEL: func.func @_QMacc_declarePacc_declare_in_func() -> f32 {
-! CHECK: %[[DEVICE_RESIDENT:.*]] = acc.declare_device_resident varPtr(%{{.*}}#1 : !fir.ref<!fir.array<1024xf32>>) bounds(%{{.*}}) -> !fir.ref<!fir.array<1024xf32>> {name = "a"}
-! CHECK: %[[TOKEN:.*]] = acc.declare_enter dataOperands(%[[DEVICE_RESIDENT]] : !fir.ref<!fir.array<1024xf32>>)
-! CHECK: %[[LOAD:.*]] = fir.load %{{.*}}#1 : !fir.ref<f32>
-! CHECK: acc.declare_exit token(%[[TOKEN]]) dataOperands(%[[DEVICE_RESIDENT]] : !fir.ref<!fir.array<1024xf32>>)
-! CHECK: acc.delete accPtr(%[[DEVICE_RESIDENT]] : !fir.ref<!fir.array<1024xf32>>) bounds(%6) {dataClause = #acc<data_clause acc_declare_device_resident>, name = "a"}
-! CHECK: return %[[LOAD]] : f32
-! CHECK: }
-
-  function acc_declare_in_func2(i)
-    real :: a(1024)
-    integer :: i
-    !$acc declare create(a)
-    return
-  end function
-
-! CHECK-LABEL: func.func @_QMacc_declarePacc_declare_in_func2(%arg0: !fir.ref<i32> {fir.bindc_name = "i"}) -> f32 {
-! CHECK: %[[ALLOCA_A:.*]] = fir.alloca !fir.array<1024xf32> {bindc_name = "a", uniq_name = "_QMacc_declareFacc_declare_in_func2Ea"}
-! CHECK: %[[DECL_A:.*]]:2 = hlfir.declare %[[ALLOCA_A]](%{{.*}}) {acc.declare = #acc.declare<dataClause =  acc_create>, uniq_name = "_QMacc_declareFacc_declare_in_func2Ea"} : (!fir.ref<!fir.array<1024xf32>>, !fir.shape<1>) -> (!fir.ref<!fir.array<1024xf32>>, !fir.ref<!fir.array<1024xf32>>)
-! CHECK: %[[CREATE:.*]] = acc.create varPtr(%[[DECL_A]]#1 : !fir.ref<!fir.array<1024xf32>>) bounds(%7) -> !fir.ref<!fir.array<1024xf32>> {name = "a"}
-! CHECK: %[[TOKEN:.*]] = acc.declare_enter dataOperands(%[[CREATE]] : !fir.ref<!fir.array<1024xf32>>)
-! CHECK:   cf.br ^bb1
-! CHECK: ^bb1:
-! CHECK: acc.declare_exit token(%[[TOKEN]]) dataOperands(%[[CREATE]] : !fir.ref<!fir.array<1024xf32>>)
-! CHECK: acc.delete accPtr(%[[CREATE]] : !fir.ref<!fir.array<1024xf32>>) bounds(%7) {dataClause = #acc<data_clause acc_create>, name = "a"}
-! CHECK:   return %{{.*}} : f32
-! CHECK: }
-
-end module
-
-module acc_declare_allocatable_test
- integer, allocatable :: data1(:)
- !$acc declare create(data1)
-end module
-
-! CHECK-LABEL: acc.global_ctor @_QMacc_declare_allocatable_testEdata1_acc_ctor {
-! CHECK:         %[[GLOBAL_ADDR:.*]] = fir.address_of(@_QMacc_declare_allocatable_testEdata1) {acc.declare = #acc.declare<dataClause =  acc_create>} : !fir.ref<!fir.box<!fir.heap<!fir.array<?xi32>>>>
-! CHECK:         %[[COPYIN:.*]] = acc.copyin varPtr(%[[GLOBAL_ADDR]] : !fir.ref<!fir.box<!fir.heap<!fir.array<?xi32>>>>)   -> !fir.ref<!fir.box<!fir.heap<!fir.array<?xi32>>>> {dataClause = #acc<data_clause acc_create>, implicit = true, name = "data1", structured = false}
-! CHECK:         acc.declare_enter dataOperands(%[[COPYIN]] : !fir.ref<!fir.box<!fir.heap<!fir.array<?xi32>>>>)
-! CHECK:         acc.terminator
-! CHECK:       }
-! CHECK-LABEL: func.func private @_QMacc_declare_allocatable_testEdata1_acc_declare_update_desc_post_alloc() {
-! CHECK:         %[[GLOBAL_ADDR:.*]] = fir.address_of(@_QMacc_declare_allocatable_testEdata1) : !fir.ref<!fir.box<!fir.heap<!fir.array<?xi32>>>>
-! CHECK:         %[[LOAD:.*]] = fir.load %[[GLOBAL_ADDR]] : !fir.ref<!fir.box<!fir.heap<!fir.array<?xi32>>>>
-! CHECK:         %[[BOXADDR:.*]] = fir.box_addr %[[LOAD]] {acc.declare = #acc.declare<dataClause =  acc_create>} : (!fir.box<!fir.heap<!fir.array<?xi32>>>) -> !fir.heap<!fir.array<?xi32>>
-! CHECK:         %[[CREATE:.*]] = acc.create varPtr(%[[BOXADDR]] : !fir.heap<!fir.array<?xi32>>) -> !fir.heap<!fir.array<?xi32>> {name = "data1", structured = false}
-! CHECK:         acc.declare_enter dataOperands(%[[CREATE]] : !fir.heap<!fir.array<?xi32>>)
-! CHECK:         %[[UPDATE:.*]] = acc.update_device varPtr(%[[GLOBAL_ADDR]] : !fir.ref<!fir.box<!fir.heap<!fir.array<?xi32>>>>) -> !fir.ref<!fir.box<!fir.heap<!fir.array<?xi32>>>> {implicit = true, name = "data1_desc", structured = false}
-! CHECK:         acc.update dataOperands(%[[UPDATE]] : !fir.ref<!fir.box<!fir.heap<!fir.array<?xi32>>>>)
-! CHECK:         return
-! CHECK:       }
-! CHECK-LABEL: acc.global_dtor @_QMacc_declare_allocatable_testEdata1_acc_dtor {
-! CHECK:         %[[GLOBAL_ADDR:.*]] = fir.address_of(@_QMacc_declare_allocatable_testEdata1) {acc.declare = #acc.declare<dataClause =  acc_create>} : !fir.ref<!fir.box<!fir.heap<!fir.array<?xi32>>>>
-! CHECK:         %[[DEVICEPTR:.*]] = acc.getdeviceptr varPtr(%[[GLOBAL_ADDR]] : !fir.ref<!fir.box<!fir.heap<!fir.array<?xi32>>>>)   -> !fir.ref<!fir.box<!fir.heap<!fir.array<?xi32>>>> {dataClause = #acc<data_clause acc_create>, name = "data1", structured = false}
-! CHECK:         acc.declare_exit dataOperands(%[[DEVICEPTR]] : !fir.ref<!fir.box<!fir.heap<!fir.array<?xi32>>>>)
-! CHECK:         acc.delete accPtr(%[[DEVICEPTR]] : !fir.ref<!fir.box<!fir.heap<!fir.array<?xi32>>>>) {dataClause = #acc<data_clause acc_create>, name = "data1", structured = false}
-! CHECK:         acc.terminator
-! CHECK:       }
-
-
-module acc_declare_equivalent
-  integer, parameter :: n = 10
-  real :: v1(n)
-  real :: v2(n)
-  equivalence(v1(1), v2(1))
-  !$acc declare create(v2)
-end module
-
-! CHECK-LABEL: acc.global_ctor @_QMacc_declare_equivalentEv2_acc_ctor {
-! CHECK:         %[[ADDR:.*]] = fir.address_of(@_QMacc_declare_equivalentEv1) {acc.declare = #acc.declare<dataClause = acc_create>} : !fir.ref<!fir.array<40xi8>>
-! CHECK:         %[[CREATE:.*]] = acc.create varPtr(%[[ADDR]] : !fir.ref<!fir.array<40xi8>>) -> !fir.ref<!fir.array<40xi8>> {name = "v2", structured = false}
-! CHECK:         acc.declare_enter dataOperands(%[[CREATE]] : !fir.ref<!fir.array<40xi8>>)
-! CHECK:         acc.terminator
-! CHECK:       }
-! CHECK-LABEL: acc.global_dtor @_QMacc_declare_equivalentEv2_acc_dtor {
-! CHECK:         %[[ADDR:.*]] = fir.address_of(@_QMacc_declare_equivalentEv1) {acc.declare = #acc.declare<dataClause =  acc_create>} : !fir.ref<!fir.array<40xi8>>
-! CHECK:         %[[DEVICEPTR:.*]] = acc.getdeviceptr varPtr(%[[ADDR]] : !fir.ref<!fir.array<40xi8>>) -> !fir.ref<!fir.array<40xi8>> {dataClause = #acc<data_clause acc_create>, name = "v2", structured = false}
-! CHECK:         acc.declare_exit dataOperands(%[[DEVICEPTR]] : !fir.ref<!fir.array<40xi8>>)
-! CHECK:         acc.delete accPtr(%[[DEVICEPTR]] : !fir.ref<!fir.array<40xi8>>) {dataClause = #acc<data_clause acc_create>, name = "v2", structured = false}
-! CHECK:         acc.terminator
-! CHECK:       }
-
-module acc_declare_equivalent2
-  real :: v1(10)
-  real :: v2(5)
-  equivalence(v1(6), v2(1))
-  !$acc declare create(v2)
-end module
-
-! CHECK-LABEL: acc.global_ctor @_QMacc_declare_equivalent2Ev2_acc_ctor {
-! CHECK:         %[[ADDR:.*]] = fir.address_of(@_QMacc_declare_equivalent2Ev1) {acc.declare = #acc.declare<dataClause =  acc_create>} : !fir.ref<!fir.array<40xi8>>
-! CHECK:         %[[CREATE:.*]] = acc.create varPtr(%[[ADDR]] : !fir.ref<!fir.array<40xi8>>) -> !fir.ref<!fir.array<40xi8>> {name = "v2", structured = false}
-! CHECK:         acc.declare_enter dataOperands(%[[CREATE]] : !fir.ref<!fir.array<40xi8>>)
-! CHECK:         acc.terminator
-! CHECK:       }
-! CHECK-LABEL: acc.global_dtor @_QMacc_declare_equivalent2Ev2_acc_dtor {
-! CHECK:         %[[ADDR:.*]] = fir.address_of(@_QMacc_declare_equivalent2Ev1) {acc.declare = #acc.declare<dataClause =  acc_create>} : !fir.ref<!fir.array<40xi8>>
-! CHECK:         %[[DEVICEPTR:.*]] = acc.getdeviceptr varPtr(%[[ADDR]] : !fir.ref<!fir.array<40xi8>>) -> !fir.ref<!fir.array<40xi8>> {dataClause = #acc<data_clause acc_create>, name = "v2", structured = false}
-! CHECK:         acc.declare_exit dataOperands(%[[DEVICEPTR]] : !fir.ref<!fir.array<40xi8>>)
-! CHECK:         acc.delete accPtr(%[[DEVICEPTR]] : !fir.ref<!fir.array<40xi8>>) {dataClause = #acc<data_clause acc_create>, name = "v2", structured = false}
-! CHECK:         acc.terminator
-! CHECK:       }
-
-module acc_declare_allocatable_test2
-  integer, allocatable :: data1(:)
-  integer, allocatable :: data2(:)
-  !$acc declare create(data1, data2, data1)
-end module
-
-! CHECK-LABEL: acc.global_ctor @_QMacc_declare_allocatable_test2Edata1_acc_ctor
-! CHECK-LABEL: acc.global_ctor @_QMacc_declare_allocatable_test2Edata2_acc_ctor
diff --git a/flang/test/Lower/OpenACC/acc-declare.f90 b/flang/test/Lower/OpenACC/acc-declare.f90
index dbcb56b8c54b7..157eedf3165c1 100644
--- a/flang/test/Lower/OpenACC/acc-declare.f90
+++ b/flang/test/Lower/OpenACC/acc-declare.f90
@@ -1,5 +1,5 @@
-! This test checks lowering of OpenACC declare directive in subroutine and
-! function specification parts.
+! This test checks lowering of OpenACC declare directive in function and
+! subroutine specification parts.
 
 ! RUN: bbc -fopenacc -emit-hlfir %s -o - | FileCheck %s
 
@@ -16,15 +16,16 @@ subroutine acc_declare_copy()
   end subroutine
 
 ! CHECK-LABEL: func.func @_QMacc_declarePacc_declare_copy()
-! CHECK: %[[ALLOCA:.*]] = fir.alloca !fir.array<100xi32> {bindc_name = "a", uniq_name = "_QMacc_declareFacc_declare_copyEa"}
-! CHECK: %[[DECL:.*]]:2 = hlfir.declare %[[ALLOCA]](%{{.*}}) {acc.declare = #acc.declare<dataClause =  acc_copy>, uniq_name = "_QMacc_declareFacc_declare_copyEa"} : (!fir.ref<!fir.array<100xi32>>, !fir.shape<1>) -> (!fir.ref<!fir.array<100xi32>>, !fir.ref<!fir.array<100xi32>>)
-! CHECK: %[[BOUND:.*]] = acc.bounds   lowerbound(%{{.*}} : index) upperbound(%{{.*}} : index) extent(%{{.*}} : index) stride(%c1 : index) startIdx(%c1 : index)
+! CHECK-DAG: %[[C1:.*]] = arith.constant 1 : index
+! CHECK-DAG: %[[ALLOCA:.*]] = fir.alloca !fir.array<100xi32> {bindc_name = "a", uniq_name = "_QMacc_declareFacc_declare_copyEa"}
+! CHECK-DAG: %[[DECL:.*]]:2 = hlfir.declare %[[ALLOCA]](%{{.*}}) {acc.declare = #acc.declare<dataClause =  acc_copy>, uniq_name = "_QMacc_declareFacc_declare_copyEa"} : (!fir.ref<!fir.array<100xi32>>, !fir.shape<1>) -> (!fir.ref<!fir.array<100xi32>>, !fir.ref<!fir.array<100xi32>>)
+! CHECK: %[[BOUND:.*]] = acc.bounds   lowerbound(%{{.*}} : index) upperbound(%{{.*}} : index) extent(%{{.*}} : index) stride(%[[C1]] : index) startIdx(%[[C1]] : index)
 ! CHECK: %[[COPYIN:.*]] = acc.copyin varPtr(%[[DECL]]#1 : !fir.ref<!fir.array<100xi32>>) bounds(%[[BOUND]]) -> !fir.ref<!fir.array<100xi32>> {dataClause = #acc<data_clause acc_copy>, name = "a"}
-! CHECK: acc.declare_enter dataOperands(%[[COPYIN]] : !fir.ref<!fir.array<100xi32>>)
+! CHECK: %[[TOKEN:.*]] = acc.declare_enter dataOperands(%[[COPYIN]] : !fir.ref<!fir.array<100xi32>>)
 ! CHECK: %{{.*}}:2 = fir.do_loop %{{.*}} = %{{.*}} to %{{.*}} step %{{.*}} iter_args(%{{.*}} = %{{.*}}) -> (index, i32) {
 ! CHECK: }
+! CHECK: acc.declare_exit token(%[[TOKEN]]) dataOperands(%[[COPYIN]] : !fir.ref<!fir.array<100xi32>>)
 ! CHECK: acc.copyout accPtr(%[[COPYIN]] : !fir.ref<!fir.array<100xi32>>) bounds(%[[BOUND]]) to varPtr(%[[DECL]]#1 : !fir.ref<!fir.array<100xi32>>) {dataClause = #acc<data_clause acc_copy>, name = "a"}
-
 ! CHECK: return
 
   subroutine acc_declare_create()
@@ -37,14 +38,15 @@ subroutine acc_declare_create()
   end subroutine
 
 ! CHECK-LABEL: func.func @_QMacc_declarePacc_declare_create() {
-
-! CHECK: %[[ALLOCA:.*]] = fir.alloca !fir.array<100xi32> {bindc_name = "a", uniq_name = "_QMacc_declareFacc_declare_createEa"}
-! CHECK: %[[DECL:.*]]:2 = hlfir.declare %[[ALLOCA]](%{{.*}}) {acc.declare = #acc.declare<dataClause =  acc_create>, uniq_name = "_QMacc_declareFacc_declare_createEa"} : (!fir.ref<!fir.array<100xi32>>, !fir.shape<1>) -> (!fir.ref<!fir.array<100xi32>>, !fir.ref<!fir.array<100xi32>>)
-! CHECK: %[[BOUND:.*]] = acc.bounds   lowerbound(%{{.*}} : index) upperbound(%{{.*}} : index) extent(%{{.*}} : index) stride(%c1 : index) startIdx(%c1 : index)
-! CHECK: %[[CREATE:.*]] = acc.create varPtr(%[[DECL]]#1 : !fir.ref<!fir.array<100xi32>>) bounds(%[[BOUND]]) -> !fir.ref<!fir.array<100xi32>> {name = "a"}
-! CHECK: acc.declare_enter dataOperands(%[[CREATE]] : !fir.ref<!fir.array<100xi32>>)
+! CHECK-DAG: %[[C1:.*]] = arith.constant 1 : index
+! CHECK-DAG: %[[ALLOCA:.*]] = fir.alloca !fir.array<100xi32> {bindc_name = "a", uniq_name = "_QMacc_declareFacc_declare_createEa"}
+! CHECK-DAG: %[[DECL:.*]]:2 = hlfir.declare %[[ALLOCA]](%{{.*}}) {acc.declare = #acc.declare<dataClause =  acc_create>, uniq_name = "_QMacc_declareFacc_declare_createEa"} : (!fir.ref<!fir.array<100xi32>>, !fir.shape<1>) -> (!fir.ref<!fir.array<100xi32>>, !fir.ref<!fir.array<100xi32>>)
+! CHECK: %[[BOUND:.*]] = acc.bounds   lowerbound(%{{.*}} : index) upperbound(%{{.*}} : index) extent(%{{.*}} : index) stride(%[[C1]] : index) startIdx(%[[C1]] : index)
+! CHECK: %[[CREATE:.*]] = acc.create varPtr(%[[DECL]]#1 : !fir.ref<!fir.array<100xi32>>)   bounds(%[[BOUND]]) -> !fir.ref<!fir.array<100xi32>> {name = "a"}
+! CHECK: %[[TOKEN:.*]] = acc.declare_enter dataOperands(%[[CREATE]] : !fir.ref<!fir.array<100xi32>>)
 ! CHECK: %{{.*}}:2 = fir.do_loop %{{.*}} = %{{.*}} to %{{.*}} step %{{.*}} iter_args(%{{.*}} = %{{.*}}) -> (index, i32) {
 ! CHECK: }
+! CHECK: acc.declare_exit token(%[[TOKEN]]) dataOperands(%[[CREATE]] : !fir.ref<!fir.array<100xi32>>)
 ! CHECK: acc.delete accPtr(%[[CREATE]] : !fir.ref<!fir.array<100xi32>>) bounds(%[[BOUND]]) {dataClause = #acc<data_clause acc_create>, name = "a"}
 ! CHECK: return
 
@@ -59,12 +61,12 @@ subroutine acc_declare_present(a)
 
 ! CHECK-LABEL: func.func @_QMacc_declarePacc_declare_present(
 ! CHECK-SAME: %[[ARG0:.*]]: !fir.ref<!fir.array<100xi32>> {fir.bindc_name = "a"})
-! CHECK: %[[DECL:.*]]:2 = hlfir.declare %[[ARG0]](%{{.*}}) {acc.declare = #acc.declare<dataClause =  acc_present>, uniq_name = "_QMacc_declareFacc_declare_presentEa"} : (!fir.ref<!fir.array<100xi32>>, !fir.shape<1>) -> (!fir.ref<!fir.array<100xi32>>, !fir.ref<!fir.array<100xi32>>)
-! CHECK: %[[BOUND:.*]] = acc.bounds lowerbound(%{{.*}} : index) upperbound(%{{.*}} : index) extent(%{{.*}} : index) stride(%{{.*}} : index) startIdx(%c1 : index)
-! CHECK: %[[PRESENT:.*]] = acc.present varPtr(%[[DECL]]#1 : !fir.ref<!fir.array<100xi32>>) bounds(%[[BOUND]]) -> !fir.ref<!fir.array<100xi32>> {name = "a"}
+! CHECK-DAG: %[[C1:.*]] = arith.constant 1 : index
+! CHECK-DAG: %[[DECL:.*]]:2 = hlfir.declare %[[ARG0]](%{{.*}}) {acc.declare = #acc.declare<dataClause =  acc_present>, uniq_name = "_QMacc_declareFacc_declare_presentEa"} : (!fir.ref<!fir.array<100xi32>>, !fir.shape<1>) -> (!fir.ref<!fir.array<100xi32>>, !fir.ref<!fir.array<100xi32>>)
+! CHECK: %[[BOUND:.*]] = acc.bounds lowerbound(%{{.*}} : index) upperbound(%{{.*}} : index) extent(%{{.*}} : index) stride(%{{.*}} : index) startIdx(%[[C1]] : index)
+! CHECK: %[[PRESENT:.*]] = acc.present varPtr(%[[DECL]]#1 : !fir.ref<!fir.array<100xi32>>)   bounds(%[[BOUND]]) -> !fir.ref<!fir.array<100xi32>> {name = "a"}
 ! CHECK: acc.declare_enter dataOperands(%[[PRESENT]] : !fir.ref<!fir.array<100xi32>>)
 ! CHECK: %{{.*}}:2 = fir.do_loop %{{.*}} = %{{.*}} to %{{.*}} step %{{.*}} iter_args(%arg{{.*}} = %{{.*}}) -> (index, i32)
-! CHECK: return
 
   subroutine acc_declare_copyin()
     integer :: a(100), b(10), i
@@ -77,18 +79,16 @@ subroutine acc_declare_copyin()
 
 ! CHECK-LABEL: func.func @_QMacc_declarePacc_declare_copyin()
 ! CHECK: %[[A:.*]] = fir.alloca !fir.array<100xi32> {bindc_name = "a", uniq_name = "_QMacc_declareFacc_declare_copyinEa"}
-! CHECK: %[[DECL_A:.*]]:2 = hlfir.declare %[[A]](%{{.*}}) {acc.declare = #acc.declare<dataClause =  acc_copyin>, uniq_name = "_QMacc_declareFacc_declare_copyinEa"} : (!fir.ref<!fir.array<100xi32>>, !fir.shape<1>) -> (!fir.ref<!fir.array<100xi32>>, !fir.ref<!fir.array<100xi32>>)
+! CHECK: %[[ADECL:.*]]:2 = hlfir.declare %[[A]](%{{.*}}) {acc.declare = #acc.declare<dataClause =  acc_copyin>, uniq_name = "_QMacc_declareFacc_declare_copyinEa"} : (!fir.ref<!fir.array<100xi32>>, !fir.shape<1>) -> (!fir.ref<!fir.array<100xi32>>, !fir.ref<!fir.array<100xi32>>)
 ! CHECK: %[[B:.*]] = fir.alloca !fir.array<10xi32> {bindc_name = "b", uniq_name = "_QMacc_declareFacc_declare_copyinEb"}
-! CHECK: %[[DECL_B:.*]]:2 = hlfir.declare %[[B]](%{{.*}}) {acc.declare = #acc.declare<dataClause =  acc_copyin_readonly>, uniq_name = "_QMacc_declareFacc_declare_copyinEb"} : (!fir.ref<!fir.array<10xi32>>, !fir.shape<1>) -> (!fir.ref<!fir.array<10xi32>>, !fir.ref<!fir.array<10xi32>>)
+! CHECK: %[[BDECL:.*]]:2 = hlfir.declare %[[B]](%{{.*}}) {acc.declare = #acc.declare<dataClause =  acc_copyin_readonly>, uniq_name = "_QMacc_declareFacc_declare_copyinEb"} : (!fir.ref<!fir.array<10xi32>>, !fir.shape<1>) -> (!fir.ref<!fir.array<10xi32>>, !fir.ref<!fir.array<10xi32>>)
 ! CHECK: %[[BOUND:.*]] = acc.bounds lowerbound(%{{.*}} : index) upperbound(%{{.*}} : index) extent(%{{.*}} : index) stride(%{{.*}} : index) startIdx(%{{.*}} : index)
-! CHECK: %[[COPYIN_A:.*]] = acc.copyin varPtr(%[[DECL_A]]#1 : !fir.ref<!fir.array<100xi32>>) bounds(%[[BOUND]]) -> !fir.ref<!fir.array<100xi32>> {name = "a"}
+! CHECK: %[[COPYIN_A:.*]] = acc.copyin varPtr(%[[ADECL]]#1 : !fir.ref<!fir.array<100xi32>>)   bounds(%[[BOUND]]) -> !fir.ref<!fir.array<100xi32>> {name = "a"}
 ! CHECK: %[[BOUND:.*]] = acc.bounds lowerbound(%{{.*}} : index) upperbound(%{{.*}} : index) extent(%{{.*}} : index) stride(%{{.*}} : index) startIdx(%{{.*}} : index)
-! CHECK: %[[COPYIN_B:.*]] = acc.copyin varPtr(%[[DECL_B]]#1 : !fir.ref<!fir.array<10xi32>>) bounds(%[[BOUND]]) -> !fir.ref<!fir.array<10xi32>> {dataClause = #acc<data_clause acc_copyin_readonly>, name = "b"}
+! CHECK: %[[COPYIN_B:.*]] = acc.copyin varPtr(%[[BDECL]]#1 : !fir.ref<!fir.array<10xi32>>)   bounds(%[[BOUND]]) -> !fir.ref<!fir.array<10xi32>> {dataClause = #acc<data_clause acc_copyin_readonly>, name = "b"}
 ! CHECK: acc.declare_enter dataOperands(%[[COPYIN_A]], %[[COPYIN_B]] : !fir.ref<!fir.array<100xi32>>, !fir.ref<!fir.array<10xi32>>)
 ! CHECK: %{{.*}}:2 = fir.do_loop %{{.*}} = %{{.*}} to %{{.*}} step %{{.*}} iter_args(%arg{{.*}} = %{{.*}}) -> (index, i32)
 
-! CHECK: return
-
   subroutine acc_declare_copyout()
     integer :: a(100), i
     !$acc declare copyout(a)
@@ -100,12 +100,12 @@ subroutine acc_declare_copyout()
 
 ! CHECK-LABEL: func.func @_QMacc_declarePacc_declare_copyout()
 ! CHECK: %[[A:.*]] = fir.alloca !fir.array<100xi32> {bindc_name = "a", uniq_name = "_QMacc_declareFacc_declare_copyoutEa"}
-! CHECK: %[[DECL_A:.*]]:2 = hlfir.declare %[[A]](%{{.*}}) {acc.declare = #acc.declare<dataClause =  acc_copyout>, uniq_name = "_QMacc_declareFacc_declare_copyoutEa"} : (!fir.ref<!fir.array<100xi32>>, !fir.shape<1>) -> (!fir.ref<!fir.array<100xi32>>, !fir.ref<!fir.array<100xi32>>)
-! CHECK: %[[CREATE:.*]] = acc.create varPtr(%[[DECL_A]]#1 : !fir.ref<!fir.array<100xi32>>) bounds(%{{.*}}) -> !fir.ref<!fir.array<100xi32>> {dataClause = #acc<data_clause acc_copyout>, name = "a"}
-! CHECK: acc.declare_enter dataOperands(%[[CREATE]] : !fir.ref<!fir.array<100xi32>>)
+! CHECK: %[[ADECL:.*]]:2 = hlfir.declare %[[A]](%{{.*}}) {acc.declare = #acc.declare<dataClause =  acc_copyout>, uniq_name = "_QMacc_declareFacc_declare_copyoutEa"} : (!fir.ref<!fir.array<100xi32>>, !fir.shape<1>) -> (!fir.ref<!fir.array<100xi32>>, !fir.ref<!fir.array<100xi32>>)
+! CHECK: %[[CREATE:.*]] = acc.create varPtr(%[[ADECL]]#1 : !fir.ref<!fir.array<100xi32>>)   bounds(%{{.*}}) -> !fir.ref<!fir.array<100xi32>> {dataClause = #acc<data_clause acc_copyout>, name = "a"}
+! CHECK: %[[TOKEN:.*]] = acc.declare_enter dataOperands(%[[CREATE]] : !fir.ref<!fir.array<100xi32>>)
 ! CHECK: %{{.*}}:2 = fir.do_loop %{{.*}} = %{{.*}} to %{{.*}} step %{{.*}} iter_args(%arg{{.*}} = %{{.*}}) -> (index, i32)
-
-! CHECK: acc.copyout accPtr(%[[CREATE]] : !fir.ref<!fir.array<100xi32>>) bounds(%{{.*}}) to varPtr(%[[DECL_A]]#1 : !fir.ref<!fir.array<100xi32>>) {name = "a"}
+! CHECK: acc.declare_exit token(%[[TOKEN]]) dataOperands(%[[CREATE]] : !fir.ref<!fir.array<100xi32>>)
+! CHECK: acc.copyout accPtr(%[[CREATE]] : !fir.ref<!fir.array<100xi32>>)   bounds(%{{.*}}) to varPtr(%[[ADECL]]#1 : !fir.ref<!fir.array<100xi32>>) {name = "a"}
 ! CHECK: return
 
   subroutine acc_declare_deviceptr(a)
@@ -119,11 +119,10 @@ subroutine acc_declare_deviceptr(a)
 
 ! CHECK-LABEL: func.func @_QMacc_declarePacc_declare_deviceptr(
 ! CHECK-SAME: %[[ARG0:.*]]: !fir.ref<!fir.array<100xi32>> {fir.bindc_name = "a"}) {
-! CHECK: %[[DECL_A:.*]]:2 = hlfir.declare %[[ARG0]](%{{.*}}) {acc.declare = #acc.declare<dataClause =  acc_deviceptr>, uniq_name = "_QMacc_declareFacc_declare_deviceptrEa"} : (!fir.ref<!fir.array<100xi32>>, !fir.shape<1>) -> (!fir.ref<!fir.array<100xi32>>, !fir.ref<!fir.array<100xi32>>)
-! CHECK: %[[DEVICEPTR:.*]] = acc.deviceptr varPtr(%[[DECL_A]]#1 : !fir.ref<!fir.array<100xi32>>) bounds(%{{.*}}) -> !fir.ref<!fir.array<100xi32>> {name = "a"}
+! CHECK: %[[DECL:.*]]:2 = hlfir.declare %[[ARG0]](%{{.*}}) {acc.declare = #acc.declare<dataClause =  acc_deviceptr>, uniq_name = "_QMacc_declareFacc_declare_deviceptrEa"} : (!fir.ref<!fir.array<100xi32>>, !fir.shape<1>) -> (!fir.ref<!fir.array<100xi32>>, !fir.ref<!fir.array<100xi32>>)
+! CHECK: %[[DEVICEPTR:.*]] = acc.deviceptr varPtr(%[[DECL]]#1 : !fir.ref<!fir.array<100xi32>>)   bounds(%{{.*}}) -> !fir.ref<!fir.array<100xi32>> {name = "a"}
 ! CHECK: acc.declare_enter dataOperands(%[[DEVICEPTR]] : !fir.ref<!fir.array<100xi32>>)
 ! CHECK: %{{.*}}:2 = fir.do_loop %{{.*}} = %{{.*}} to %{{.*}} step %{{.*}} iter_args(%arg{{.*}} = %{{.*}}) -> (index, i32)
-! CHECK: return
 
   subroutine acc_declare_link(a)
     integer :: a(100), i
@@ -136,11 +135,10 @@ subroutine acc_declare_link(a)
 
 ! CHECK-LABEL: func.func @_QMacc_declarePacc_declare_link(
 ! CHECK-SAME: %[[ARG0:.*]]: !fir.ref<!fir.array<100xi32>> {fir.bindc_name = "a"})
-! CHECK: %[[DECL_A:.*]]:2 = hlfir.declare %[[ARG0]](%{{.*}}) {acc.declare = #acc.declare<dataClause =  acc_declare_link>, uniq_name = "_QMacc_declareFacc_declare_linkEa"} : (!fir.ref<!fir.array<100xi32>>, !fir.shape<1>) -> (!fir.ref<!fir.array<100xi32>>, !fir.ref<!fir.array<100xi32>>)
-! CHECK: %[[LINK:.*]] = acc.declare_link varPtr(%[[DECL_A]]#1 : !fir.ref<!fir.array<100xi32>>) bounds(%{{.*}}) -> !fir.ref<!fir.array<100xi32>> {name = "a"}
+! CHECK: %[[DECL:.*]]:2 = hlfir.declare %[[ARG0]](%{{.*}}) {acc.declare = #acc.declare<dataClause =  acc_declare_link>, uniq_name = "_QMacc_declareFacc_declare_linkEa"} : (!fir.ref<!fir.array<100xi32>>, !fir.shape<1>) -> (!fir.ref<!fir.array<100xi32>>, !fir.ref<!fir.array<100xi32>>)
+! CHECK: %[[LINK:.*]] = acc.declare_link varPtr(%[[DECL]]#1 : !fir.ref<!fir.array<100xi32>>)   bounds(%{{.*}}) -> !fir.ref<!fir.array<100xi32>> {name = "a"}
 ! CHECK: acc.declare_enter dataOperands(%[[LINK]] : !fir.ref<!fir.array<100xi32>>)
 ! CHECK: %{{.*}}:2 = fir.do_loop %{{.*}} = %{{.*}} to %{{.*}} step %{{.*}} iter_args(%arg{{.*}} = %{{.*}}) -> (index, i32)
-! CHECK: return
 
   subroutine acc_declare_device_resident(a)
     integer :: a(100), i
@@ -153,13 +151,12 @@ subroutine acc_declare_device_resident(a)
 
 ! CHECK-LABEL: func.func @_QMacc_declarePacc_declare_device_resident(
 ! CHECK-SAME: %[[ARG0:.*]]: !fir.ref<!fir.array<100xi32>> {fir.bindc_name = "a"})
-! CHECK: %[[DECL_A:.*]]:2 = hlfir.declare %[[ARG0]](%{{.*}}) {acc.declare = #acc.declare<dataClause =  acc_declare_device_resident>, uniq_name = "_QMacc_declareFacc_declare_device_residentEa"} : (!fir.ref<!fir.array<100xi32>>, !fir.shape<1>) -> (!fir.ref<!fir.array<100xi32>>, !fir.ref<!fir.array<100xi32>>)
-! CHECK: %[[DEVICERES:.*]] = acc.declare_device_resident varPtr(%[[DECL_A]]#1 : !fir.ref<!fir.array<100xi32>>) bounds(%{{.*}}) -> !fir.ref<!fir.array<100xi32>> {name = "a"}
-! CHECK: acc.declare_enter dataOperands(%[[DEVICERES]] : !fir.ref<!fir.array<100xi32>>)
+! CHECK: %[[DECL:.*]]:2 = hlfir.declare %[[ARG0]](%{{.*}}) {acc.declare = #acc.declare<dataClause =  acc_declare_device_resident>, uniq_name = "_QMacc_declareFacc_declare_device_residentEa"} : (!fir.ref<!fir.array<100xi32>>, !fir.shape<1>) -> (!fir.ref<!fir.array<100xi32>>, !fir.ref<!fir.array<100xi32>>)
+! CHECK: %[[DEVICERES:.*]] = acc.declare_device_resident varPtr(%[[DECL]]#1 : !fir.ref<!fir.array<100xi32>>)   bounds(%{{.*}}) -> !fir.ref<!fir.array<100xi32>> {name = "a"}
+! CHECK: %[[TOKEN:.*]] = acc.declare_enter dataOperands(%[[DEVICERES]] : !fir.ref<!fir.array<100xi32>>)
 ! CHECK: %{{.*}}:2 = fir.do_loop %{{.*}} = %{{.*}} to %{{.*}} step %{{.*}} iter_args(%arg{{.*}} = %{{.*}}) -> (index, i32)
-
+! CHECK: acc.declare_exit token(%[[TOKEN]]) dataOperands(%[[DEVICERES]] : !fir.ref<!fir.array<100xi32>>)
 ! CHECK: acc.delete accPtr(%[[DEVICERES]] : !fir.ref<!fir.array<100xi32>>) bounds(%{{.*}}) {dataClause = #acc<data_clause acc_declare_device_resident>, name = "a"}
-! CHECK: return
 
   subroutine acc_declare_device_resident2()
     integer, parameter :: n = 100
@@ -170,12 +167,10 @@ subroutine acc_declare_device_resident2()
 ! CHECK-LABEL: func.func @_QMacc_declarePacc_declare_device_resident2()
 ! CHECK: %[[ALLOCA:.*]] = fir.alloca !fir.array<100xf32> {bindc_name = "dataparam", uniq_name = "_QMacc_declareFacc_declare_device_resident2Edataparam"}
 ! CHECK: %[[DECL:.*]]:2 = hlfir.declare %[[ALLOCA]](%{{.*}}) {acc.declare = #acc.declare<dataClause =  acc_declare_device_resident>, uniq_name = "_QMacc_declareFacc_declare_device_resident2Edataparam"} : (!fir.ref<!fir.array<100xf32>>, !fir.shape<1>) -> (!fir.ref<!fir.array<100xf32>>, !fir.ref<!fir.array<100xf32>>)
-! CHECK: %[[DEVICERES:.*]] = acc.declare_device_resident varPtr(%[[DECL]]#1 : !fir.ref<!fir.array<100xf32>>) bounds(%{{.*}}) -> !fir.ref<!fir.array<100xf32>> {name = "dataparam"}
-! CHECK: acc.declare_enter dataOperands(%[[DEVICERES]] : !fir.ref<!fir.array<100xf32>>)
-
-
+! CHECK: %[[DEVICERES:.*]] = acc.declare_device_resident varPtr(%[[DECL]]#1 : !fir.ref<!fir.array<100xf32>>)   bounds(%{{.*}}) -> !fir.ref<!fir.array<100xf32>> {name = "dataparam"}
+! CHECK: %[[TOKEN:.*]] = acc.declare_enter dataOperands(%[[DEVICERES]] : !fir.ref<!fir.array<100xf32>>)
+! CHECK: acc.declare_exit token(%[[TOKEN]]) dataOperands(%[[DEVICERES]] : !fir.ref<!fir.array<100xf32>>)
 ! CHECK: acc.delete accPtr(%[[DEVICERES]] : !fir.ref<!fir.array<100xf32>>) bounds(%{{.*}}) {dataClause = #acc<data_clause acc_declare_device_resident>, name = "dataparam"}
-! CHECK: return
 
   subroutine acc_declare_link2()
     integer, parameter :: n = 100
@@ -186,11 +181,9 @@ subroutine acc_declare_link2()
 ! CHECK-LABEL: func.func @_QMacc_declarePacc_declare_link2()
 ! CHECK: %[[ALLOCA:.*]] = fir.alloca !fir.array<100xf32> {bindc_name = "dataparam", uniq_name = "_QMacc_declareFacc_declare_link2Edataparam"}
 ! CHECK: %[[DECL:.*]]:2 = hlfir.declare %[[ALLOCA]](%{{.*}}) {acc.declare = #acc.declare<dataClause =  acc_declare_link>, uniq_name = "_QMacc_declareFacc_declare_link2Edataparam"} : (!fir.ref<!fir.array<100xf32>>, !fir.shape<1>) -> (!fir.ref<!fir.array<100xf32>>, !fir.ref<!fir.array<100xf32>>)
-! CHECK: %[[LINK:.*]] = acc.declare_link varPtr(%[[DECL]]#1 : !fir.ref<!fir.array<100xf32>>) bounds(%{{.*}}) -> !fir.ref<!fir.array<100xf32>> {name = "dataparam"}
+! CHECK: %[[LINK:.*]] = acc.declare_link varPtr(%[[DECL]]#1 : !fir.ref<!fir.array<100xf32>>)   bounds(%{{.*}}) -> !fir.ref<!fir.array<100xf32>> {name = "dataparam"}
 ! CHECK: acc.declare_enter dataOperands(%[[LINK]] : !fir.ref<!fir.array<100xf32>>)
 
-! CHECK: return
-
   subroutine acc_declare_deviceptr2()
     integer, parameter :: n = 100
     real, dimension(n) :: dataparam
@@ -200,10 +193,41 @@ subroutine acc_declare_deviceptr2()
 ! CHECK-LABEL: func.func @_QMacc_declarePacc_declare_deviceptr2()
 ! CHECK: %[[ALLOCA:.*]] = fir.alloca !fir.array<100xf32> {bindc_name = "dataparam", uniq_name = "_QMacc_declareFacc_declare_deviceptr2Edataparam"}
 ! CHECK: %[[DECL:.*]]:2 = hlfir.declare %[[ALLOCA]](%{{.*}}) {acc.declare = #acc.declare<dataClause =  acc_deviceptr>, uniq_name = "_QMacc_declareFacc_declare_deviceptr2Edataparam"} : (!fir.ref<!fir.array<100xf32>>, !fir.shape<1>) -> (!fir.ref<!fir.array<100xf32>>, !fir.ref<!fir.array<100xf32>>)
-! CHECK: %[[DEVICEPTR:.*]] = acc.deviceptr varPtr(%[[DECL]]#1 : !fir.ref<!fir.array<100xf32>>) bounds(%{{.*}}) -> !fir.ref<!fir.array<100xf32>> {name = "dataparam"}
+! CHECK: %[[DEVICEPTR:.*]] = acc.deviceptr varPtr(%[[DECL]]#1 : !fir.ref<!fir.array<100xf32>>)   bounds(%{{.*}}) -> !fir.ref<!fir.array<100xf32>> {name = "dataparam"}
 ! CHECK: acc.declare_enter dataOperands(%[[DEVICEPTR]] : !fir.ref<!fir.array<100xf32>>)
 
-! CHECK: return
+  function acc_declare_in_func()
+    real :: a(1024)
+    !$acc declare device_resident(a)
+  end function
+
+! CHECK-LABEL: func.func @_QMacc_declarePacc_declare_in_func() -> f32 {
+! CHECK: %[[DEVICE_RESIDENT:.*]] = acc.declare_device_resident varPtr(%{{.*}}#1 : !fir.ref<!fir.array<1024xf32>>) bounds(%{{.*}}) -> !fir.ref<!fir.array<1024xf32>> {name = "a"}
+! CHECK: %[[TOKEN:.*]] = acc.declare_enter dataOperands(%[[DEVICE_RESIDENT]] : !fir.ref<!fir.array<1024xf32>>)
+! CHECK: %[[LOAD:.*]] = fir.load %{{.*}}#1 : !fir.ref<f32>
+! CHECK: acc.declare_exit token(%[[TOKEN]]) dataOperands(%[[DEVICE_RESIDENT]] : !fir.ref<!fir.array<1024xf32>>)
+! CHECK: acc.delete accPtr(%[[DEVICE_RESIDENT]] : !fir.ref<!fir.array<1024xf32>>) bounds(%6) {dataClause = #acc<data_clause acc_declare_device_resident>, name = "a"}
+! CHECK: return %[[LOAD]] : f32
+! CHECK: }
+
+  function acc_declare_in_func2(i)
+    real :: a(1024)
+    integer :: i
+    !$acc declare create(a)
+    return
+  end function
+
+! CHECK-LABEL: func.func @_QMacc_declarePacc_declare_in_func2(%arg0: !fir.ref<i32> {fir.bindc_name = "i"}) -> f32 {
+! CHECK: %[[ALLOCA_A:.*]] = fir.alloca !fir.array<1024xf32> {bindc_name = "a", uniq_name = "_QMacc_declareFacc_declare_in_func2Ea"}
+! CHECK: %[[DECL_A:.*]]:2 = hlfir.declare %[[ALLOCA_A]](%{{.*}}) {acc.declare = #acc.declare<dataClause =  acc_create>, uniq_name = "_QMacc_declareFacc_declare_in_func2Ea"} : (!fir.ref<!fir.array<1024xf32>>, !fir.shape<1>) -> (!fir.ref<!fir.array<1024xf32>>, !fir.ref<!fir.array<1024xf32>>)
+! CHECK: %[[CREATE:.*]] = acc.create varPtr(%[[DECL_A]]#1 : !fir.ref<!fir.array<1024xf32>>) bounds(%7) -> !fir.ref<!fir.array<1024xf32>> {name = "a"}
+! CHECK: %[[TOKEN:.*]] = acc.declare_enter dataOperands(%[[CREATE]] : !fir.ref<!fir.array<1024xf32>>)
+! CHECK:   cf.br ^bb1
+! CHECK: ^bb1:
+! CHECK: acc.declare_exit token(%[[TOKEN]]) dataOperands(%[[CREATE]] : !fir.ref<!fir.array<1024xf32>>)
+! CHECK: acc.delete accPtr(%[[CREATE]] : !fir.ref<!fir.array<1024xf32>>) bounds(%7) {dataClause = #acc<data_clause acc_create>, name = "a"}
+! CHECK:   return %{{.*}} : f32
+! CHECK: }
 
   subroutine acc_declare_allocate()
     integer, allocatable :: a(:)
@@ -344,6 +368,50 @@ module acc_declare_allocatable_test
 ! CHECK:         acc.terminator
 ! CHECK:       }
 
+
+module acc_declare_equivalent
+  integer, parameter :: n = 10
+  real :: v1(n)
+  real :: v2(n)
+  equivalence(v1(1), v2(1))
+  !$acc declare create(v2)
+end module
+
+! CHECK-LABEL: acc.global_ctor @_QMacc_declare_equivalentEv2_acc_ctor {
+! CHECK:         %[[ADDR:.*]] = fir.address_of(@_QMacc_declare_equivalentEv1) {acc.declare = #acc.declare<dataClause = acc_create>} : !fir.ref<!fir.array<40xi8>>
+! CHECK:         %[[CREATE:.*]] = acc.create varPtr(%[[ADDR]] : !fir.ref<!fir.array<40xi8>>) -> !fir.ref<!fir.array<40xi8>> {name = "v2", structured = false}
+! CHECK:         acc.declare_enter dataOperands(%[[CREATE]] : !fir.ref<!fir.array<40xi8>>)
+! CHECK:         acc.terminator
+! CHECK:       }
+! CHECK-LABEL: acc.global_dtor @_QMacc_declare_equivalentEv2_acc_dtor {
+! CHECK:         %[[ADDR:.*]] = fir.address_of(@_QMacc_declare_equivalentEv1) {acc.declare = #acc.declare<dataClause =  acc_create>} : !fir.ref<!fir.array<40xi8>>
+! CHECK:         %[[DEVICEPTR:.*]] = acc.getdeviceptr varPtr(%[[ADDR]] : !fir.ref<!fir.array<40xi8>>) -> !fir.ref<!fir.array<40xi8>> {dataClause = #acc<data_clause acc_create>, name = "v2", structured = false}
+! CHECK:         acc.declare_exit dataOperands(%[[DEVICEPTR]] : !fir.ref<!fir.array<40xi8>>)
+! CHECK:         acc.delete accPtr(%[[DEVICEPTR]] : !fir.ref<!fir.array<40xi8>>) {dataClause = #acc<data_clause acc_create>, name = "v2", structured = false}
+! CHECK:         acc.terminator
+! CHECK:       }
+
+module acc_declare_equivalent2
+  real :: v1(10)
+  real :: v2(5)
+  equivalence(v1(6), v2(1))
+  !$acc declare create(v2)
+end module
+
+! CHECK-LABEL: acc.global_ctor @_QMacc_declare_equivalent2Ev2_acc_ctor {
+! CHECK:         %[[ADDR:.*]] = fir.address_of(@_QMacc_declare_equivalent2Ev1) {acc.declare = #acc.declare<dataClause =  acc_create>} : !fir.ref<!fir.array<40xi8>>
+! CHECK:         %[[CREATE:.*]] = acc.create varPtr(%[[ADDR]] : !fir.ref<!fir.array<40xi8>>) -> !fir.ref<!fir.array<40xi8>> {name = "v2", structured = false}
+! CHECK:         acc.declare_enter dataOperands(%[[CREATE]] : !fir.ref<!fir.array<40xi8>>)
+! CHECK:         acc.terminator
+! CHECK:       }
+! CHECK-LABEL: acc.global_dtor @_QMacc_declare_equivalent2Ev2_acc_dtor {
+! CHECK:         %[[ADDR:.*]] = fir.address_of(@_QMacc_declare_equivalent2Ev1) {acc.declare = #acc.declare<dataClause =  acc_create>} : !fir.ref<!fir.array<40xi8>>
+! CHECK:         %[[DEVICEPTR:.*]] = acc.getdeviceptr varPtr(%[[ADDR]] : !fir.ref<!fir.array<40xi8>>) -> !fir.ref<!fir.array<40xi8>> {dataClause = #acc<data_clause acc_create>, name = "v2", structured = false}
+! CHECK:         acc.declare_exit dataOperands(%[[DEVICEPTR]] : !fir.ref<!fir.array<40xi8>>)
+! CHECK:         acc.delete accPtr(%[[DEVICEPTR]] : !fir.ref<!fir.array<40xi8>>) {dataClause = #acc<data_clause acc_create>, name = "v2", structured = false}
+! CHECK:         acc.terminator
+! CHECK:       }
+
 ! Test that the pre/post alloc/dealloc attributes are set when the
 ! allocate/deallocate statement are in a different module.
 module acc_declare_allocatable_test2
@@ -361,3 +429,12 @@ subroutine finalize()
 ! CHECK: fir.store %{{.*}} to %{{.*}} {acc.declare_action = #acc.declare_action<postDealloc = @_QMacc_declare_allocatable_testEdata1_acc_declare_update_desc_post_dealloc>} : !fir.ref<!fir.box<!fir.heap<!fir.array<?xi32>>>>
   end subroutine
 end module
+
+module acc_declare_allocatable_test3
+  integer, allocatable :: data1(:)
+  integer, allocatable :: data2(:)
+  !$acc declare create(data1, data2, data1)
+end module
+
+! CHECK-LABEL: acc.global_ctor @_QMacc_declare_allocatable_test3Edata1_acc_ctor
+! CHECK-LABEL: acc.global_ctor @_QMacc_declare_allocatable_test3Edata2_acc_ctor