diff --git a/flang/test/Lower/OpenACC/acc-declare-globals.f90 b/flang/test/Lower/OpenACC/acc-declare-globals.f90
index c30419b171394..1c54010dc108a 100644
--- a/flang/test/Lower/OpenACC/acc-declare-globals.f90
+++ b/flang/test/Lower/OpenACC/acc-declare-globals.f90
@@ -1,7 +1,6 @@
 ! This test checks lowering of OpenACC declare directive in module specification
 ! part.
 
-! RUN: bbc -fopenacc -emit-fir %s -o - | FileCheck %s
 ! RUN: bbc -fopenacc -emit-hlfir %s -o - | FileCheck %s
 
 module acc_declare_test
diff --git a/flang/test/Lower/OpenACC/acc-declare.f90 b/flang/test/Lower/OpenACC/acc-declare.f90
index e863cb6de7ab8..dbcb56b8c54b7 100644
--- a/flang/test/Lower/OpenACC/acc-declare.f90
+++ b/flang/test/Lower/OpenACC/acc-declare.f90
@@ -1,7 +1,7 @@
 ! This test checks lowering of OpenACC declare directive in subroutine and
 ! function specification parts.
 
-! RUN: bbc -fopenacc -emit-fir -hlfir=false %s -o - | FileCheck %s
+! RUN: bbc -fopenacc -emit-hlfir %s -o - | FileCheck %s
 
 module acc_declare
   contains
@@ -16,13 +16,14 @@ subroutine acc_declare_copy()
   end subroutine
 
 ! CHECK-LABEL: func.func @_QMacc_declarePacc_declare_copy()
-! CHECK: %[[ALLOCA:.*]] = fir.alloca !fir.array<100xi32> {acc.declare = #acc.declare<dataClause =  acc_copy>, bindc_name = "a", uniq_name = "_QMacc_declareFacc_declare_copyEa"}
+! 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: %[[COPYIN:.*]] = acc.copyin varPtr(%[[ALLOCA]] : !fir.ref<!fir.array<100xi32>>) bounds(%[[BOUND]]) -> !fir.ref<!fir.array<100xi32>> {dataClause = #acc<data_clause acc_copy>, name = "a"}
+! 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: %{{.*}}:2 = fir.do_loop %{{.*}} = %{{.*}} to %{{.*}} step %{{.*}} iter_args(%{{.*}} = %{{.*}}) -> (index, i32) {
 ! CHECK: }
-! CHECK: acc.copyout accPtr(%[[COPYIN]] : !fir.ref<!fir.array<100xi32>>) bounds(%[[BOUND]]) to varPtr(%[[ALLOCA]] : !fir.ref<!fir.array<100xi32>>) {dataClause = #acc<data_clause acc_copy>, name = "a"}
+! 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
 
@@ -37,9 +38,10 @@ subroutine acc_declare_create()
 
 ! CHECK-LABEL: func.func @_QMacc_declarePacc_declare_create() {
 
-! CHECK: %[[ALLOCA:.*]] = fir.alloca !fir.array<100xi32> {acc.declare = #acc.declare<dataClause =  acc_create>, bindc_name = "a", uniq_name = "_QMacc_declareFacc_declare_createEa"}
+! 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(%[[ALLOCA]] : !fir.ref<!fir.array<100xi32>>) bounds(%[[BOUND]]) -> !fir.ref<!fir.array<100xi32>> {name = "a"}
+! 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: %{{.*}}:2 = fir.do_loop %{{.*}} = %{{.*}} to %{{.*}} step %{{.*}} iter_args(%{{.*}} = %{{.*}}) -> (index, i32) {
 ! CHECK: }
@@ -57,8 +59,9 @@ 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(%[[ARG0]] : !fir.ref<!fir.array<100xi32>>) bounds(%[[BOUND]]) -> !fir.ref<!fir.array<100xi32>> {name = "a"}
+! 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
@@ -73,12 +76,14 @@ subroutine acc_declare_copyin()
   end subroutine
 
 ! CHECK-LABEL: func.func @_QMacc_declarePacc_declare_copyin()
-! CHECK: %[[A:.*]] = fir.alloca !fir.array<100xi32> {acc.declare = #acc.declare<dataClause =  acc_copyin>, bindc_name = "a", uniq_name = "_QMacc_declareFacc_declare_copyinEa"}
-! CHECK: %[[B:.*]] = fir.alloca !fir.array<10xi32> {acc.declare = #acc.declare<dataClause =  acc_copyin_readonly>, bindc_name = "b", uniq_name = "_QMacc_declareFacc_declare_copyinEb"}
+! 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: %[[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: %[[BOUND:.*]] = acc.bounds lowerbound(%{{.*}} : index) upperbound(%{{.*}} : index) extent(%{{.*}} : index) stride(%{{.*}} : index) startIdx(%{{.*}} : index)
-! CHECK: %[[COPYIN_A:.*]] = acc.copyin varPtr(%[[A]] : !fir.ref<!fir.array<100xi32>>) bounds(%[[BOUND]]) -> !fir.ref<!fir.array<100xi32>> {name = "a"}
+! CHECK: %[[COPYIN_A:.*]] = acc.copyin varPtr(%[[DECL_A]]#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(%[[B]] : !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(%[[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: 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)
 
@@ -94,12 +99,13 @@ subroutine acc_declare_copyout()
   end subroutine
 
 ! CHECK-LABEL: func.func @_QMacc_declarePacc_declare_copyout()
-! CHECK: %[[A:.*]] = fir.alloca !fir.array<100xi32> {acc.declare = #acc.declare<dataClause =  acc_copyout>, bindc_name = "a", uniq_name = "_QMacc_declareFacc_declare_copyoutEa"}
-! CHECK: %[[CREATE:.*]] = acc.create varPtr(%[[A]] : !fir.ref<!fir.array<100xi32>>) bounds(%{{.*}}) -> !fir.ref<!fir.array<100xi32>> {dataClause = #acc<data_clause acc_copyout>, name = "a"}
+! 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: %{{.*}}:2 = fir.do_loop %{{.*}} = %{{.*}} to %{{.*}} step %{{.*}} iter_args(%arg{{.*}} = %{{.*}}) -> (index, i32)
 
-! CHECK: acc.copyout accPtr(%[[CREATE]] : !fir.ref<!fir.array<100xi32>>) bounds(%{{.*}}) to varPtr(%[[A]] : !fir.ref<!fir.array<100xi32>>) {name = "a"}
+! CHECK: acc.copyout accPtr(%[[CREATE]] : !fir.ref<!fir.array<100xi32>>) bounds(%{{.*}}) to varPtr(%[[DECL_A]]#1 : !fir.ref<!fir.array<100xi32>>) {name = "a"}
 ! CHECK: return
 
   subroutine acc_declare_deviceptr(a)
@@ -113,7 +119,8 @@ 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: %[[DEVICEPTR:.*]] = acc.deviceptr varPtr(%[[ARG0]] : !fir.ref<!fir.array<100xi32>>) bounds(%{{.*}}) -> !fir.ref<!fir.array<100xi32>> {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: acc.declare_enter dataOperands(%[[DEVICEPTR]] : !fir.ref<!fir.array<100xi32>>)
 ! CHECK: %{{.*}}:2 = fir.do_loop %{{.*}} = %{{.*}} to %{{.*}} step %{{.*}} iter_args(%arg{{.*}} = %{{.*}}) -> (index, i32)
 ! CHECK: return
@@ -129,7 +136,8 @@ 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: %[[LINK:.*]] = acc.declare_link varPtr(%[[ARG0]] : !fir.ref<!fir.array<100xi32>>) bounds(%{{.*}}) -> !fir.ref<!fir.array<100xi32>> {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: acc.declare_enter dataOperands(%[[LINK]] : !fir.ref<!fir.array<100xi32>>)
 ! CHECK: %{{.*}}:2 = fir.do_loop %{{.*}} = %{{.*}} to %{{.*}} step %{{.*}} iter_args(%arg{{.*}} = %{{.*}}) -> (index, i32)
 ! CHECK: return
@@ -145,7 +153,8 @@ 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: %[[DEVICERES:.*]] = acc.declare_device_resident varPtr(%[[ARG0]] : !fir.ref<!fir.array<100xi32>>) bounds(%{{.*}}) -> !fir.ref<!fir.array<100xi32>> {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: %{{.*}}:2 = fir.do_loop %{{.*}} = %{{.*}} to %{{.*}} step %{{.*}} iter_args(%arg{{.*}} = %{{.*}}) -> (index, i32)
 
@@ -159,8 +168,9 @@ subroutine acc_declare_device_resident2()
   end subroutine
 
 ! CHECK-LABEL: func.func @_QMacc_declarePacc_declare_device_resident2()
-! CHECK: %[[ALLOCA:.*]] = fir.alloca !fir.array<100xf32> {acc.declare = #acc.declare<dataClause =  acc_declare_device_resident>, bindc_name = "dataparam", uniq_name = "_QMacc_declareFacc_declare_device_resident2Edataparam"}
-! CHECK: %[[DEVICERES:.*]] = acc.declare_device_resident varPtr(%[[ALLOCA]] : !fir.ref<!fir.array<100xf32>>) bounds(%{{.*}}) -> !fir.ref<!fir.array<100xf32>> {name = "dataparam"}
+! 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>>)
 
 
@@ -174,8 +184,9 @@ subroutine acc_declare_link2()
   end subroutine
 
 ! CHECK-LABEL: func.func @_QMacc_declarePacc_declare_link2()
-! CHECK: %[[ALLOCA:.*]] = fir.alloca !fir.array<100xf32> {acc.declare = #acc.declare<dataClause =  acc_declare_link>, bindc_name = "dataparam", uniq_name = "_QMacc_declareFacc_declare_link2Edataparam"}
-! CHECK: %[[LINK:.*]] = acc.declare_link varPtr(%[[ALLOCA]] : !fir.ref<!fir.array<100xf32>>) bounds(%{{.*}}) -> !fir.ref<!fir.array<100xf32>> {name = "dataparam"}
+! 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>>)
 
 ! CHECK: return
@@ -187,8 +198,9 @@ subroutine acc_declare_deviceptr2()
   end subroutine
 
 ! CHECK-LABEL: func.func @_QMacc_declarePacc_declare_deviceptr2()
-! CHECK: %[[ALLOCA:.*]] = fir.alloca !fir.array<100xf32> {acc.declare = #acc.declare<dataClause =  acc_deviceptr>, bindc_name = "dataparam", uniq_name = "_QMacc_declareFacc_declare_deviceptr2Edataparam"}
-! CHECK: %[[DEVICEPTR:.*]] = acc.deviceptr varPtr(%[[ALLOCA]] : !fir.ref<!fir.array<100xf32>>) bounds(%{{.*}}) -> !fir.ref<!fir.array<100xf32>> {name = "dataparam"}
+! 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>>)
 
 ! CHECK: return
@@ -253,14 +265,16 @@ subroutine acc_declare_multiple_directive(a, b)
 
 ! CHECK-LABEL: func.func @_QMacc_declarePacc_declare_multiple_directive(
 ! CHECK-SAME: %[[ARG0:.*]]: !fir.ref<!fir.array<100xi32>> {fir.bindc_name = "a"}, %[[ARG1:.*]]: !fir.ref<!fir.array<100xi32>> {fir.bindc_name = "b"}) {
-! CHECK: %[[COPYIN:.*]] = acc.copyin varPtr(%[[ARG0]] : !fir.ref<!fir.array<100xi32>>) bounds(%{{.*}}) -> !fir.ref<!fir.array<100xi32>> {dataClause = #acc<data_clause acc_copy>, name = "a"}
-! CHECK: %[[CREATE:.*]] = acc.create varPtr(%[[ARG1]] : !fir.ref<!fir.array<100xi32>>) bounds(%{{.*}}) -> !fir.ref<!fir.array<100xi32>> {dataClause = #acc<data_clause acc_copyout>, name = "b"}
+! CHECK: %[[DECL_A:.*]]:2 = hlfir.declare %[[ARG0]](%{{.*}}) {acc.declare = #acc.declare<dataClause =  acc_copy>, uniq_name = "_QMacc_declareFacc_declare_multiple_directiveEa"} : (!fir.ref<!fir.array<100xi32>>, !fir.shape<1>) -> (!fir.ref<!fir.array<100xi32>>, !fir.ref<!fir.array<100xi32>>)
+! CHECK: %[[DECL_B:.*]]:2 = hlfir.declare %[[ARG1]](%{{.*}}) {acc.declare = #acc.declare<dataClause =  acc_copyout>, uniq_name = "_QMacc_declareFacc_declare_multiple_directiveEb"} : (!fir.ref<!fir.array<100xi32>>, !fir.shape<1>) -> (!fir.ref<!fir.array<100xi32>>, !fir.ref<!fir.array<100xi32>>)
+! CHECK: %[[COPYIN:.*]] = acc.copyin varPtr(%[[DECL_A]]#1 : !fir.ref<!fir.array<100xi32>>) bounds(%{{.*}}) -> !fir.ref<!fir.array<100xi32>> {dataClause = #acc<data_clause acc_copy>, name = "a"}
+! CHECK: %[[CREATE:.*]] = acc.create varPtr(%[[DECL_B]]#1 : !fir.ref<!fir.array<100xi32>>) bounds(%{{.*}}) -> !fir.ref<!fir.array<100xi32>> {dataClause = #acc<data_clause acc_copyout>, name = "b"}
 ! CHECK: acc.declare_enter dataOperands(%[[COPYIN]], %[[CREATE]] : !fir.ref<!fir.array<100xi32>>, !fir.ref<!fir.array<100xi32>>)
 ! CHECK: %{{.*}}:{{.*}} = fir.do_loop %{{.*}} = %{{.*}} to %{{.*}} step %{{.*}} iter_args(%{{.*}} = %{{.*}}) -> (index, i32) {
 
 
-! CHECK: acc.copyout accPtr(%[[CREATE]] : !fir.ref<!fir.array<100xi32>>) bounds(%{{.*}}) to varPtr(%[[ARG1]] : !fir.ref<!fir.array<100xi32>>) {name = "b"}
-! CHECK: acc.copyout accPtr(%[[COPYIN]] : !fir.ref<!fir.array<100xi32>>) bounds(%{{.*}}) to varPtr(%[[ARG0]] : !fir.ref<!fir.array<100xi32>>) {dataClause = #acc<data_clause acc_copy>, name = "a"}
+! CHECK: acc.copyout accPtr(%[[CREATE]] : !fir.ref<!fir.array<100xi32>>) bounds(%{{.*}}) to varPtr(%[[DECL_B]]#1 : !fir.ref<!fir.array<100xi32>>) {name = "b"}
+! CHECK: acc.copyout accPtr(%[[COPYIN]] : !fir.ref<!fir.array<100xi32>>) bounds(%{{.*}}) to varPtr(%[[DECL_A]]#1 : !fir.ref<!fir.array<100xi32>>) {dataClause = #acc<data_clause acc_copy>, name = "a"}
 
   subroutine acc_declare_array_section(a)
     integer :: a(:)
@@ -273,9 +287,10 @@ subroutine acc_declare_array_section(a)
 
 ! CHECK-LABEL: func.func @_QMacc_declarePacc_declare_array_section(
 ! CHECK-SAME:    %[[ARG0:.*]]: !fir.box<!fir.array<?xi32>> {fir.bindc_name = "a"}) {
-! CHECK: %[[BOX_ADDR:.*]] = fir.box_addr %arg0 {acc.declare = #acc.declare<dataClause =  acc_copy>} : (!fir.box<!fir.array<?xi32>>) -> !fir.ref<!fir.array<?xi32>>
+! CHECK: %[[DECL_A:.*]]:2 = hlfir.declare %[[ARG0]] {uniq_name = "_QMacc_declareFacc_declare_array_sectionEa"} : (!fir.box<!fir.array<?xi32>>) -> (!fir.box<!fir.array<?xi32>>, !fir.box<!fir.array<?xi32>>)
+! CHECK: %[[BOX_ADDR:.*]] = fir.box_addr %[[DECL_A]]#1 {acc.declare = #acc.declare<dataClause =  acc_copy>} : (!fir.box<!fir.array<?xi32>>) -> !fir.ref<!fir.array<?xi32>>
 ! CHECK: %[[COPYIN:.*]] = acc.copyin varPtr(%[[BOX_ADDR]] : !fir.ref<!fir.array<?xi32>>) bounds(%{{.*}}) -> !fir.ref<!fir.array<?xi32>> {dataClause = #acc<data_clause acc_copy>, name = "a(1:10)"}
-! CHECK: acc.declare_enter dataOperands(%4 : !fir.ref<!fir.array<?xi32>>)
+! CHECK: acc.declare_enter dataOperands(%[[COPYIN]] : !fir.ref<!fir.array<?xi32>>)
 
 ! CHECK: acc.copyout accPtr(%[[COPYIN]] : !fir.ref<!fir.array<?xi32>>) bounds(%{{.*}}) to varPtr(%[[BOX_ADDR]] : !fir.ref<!fir.array<?xi32>>) {dataClause = #acc<data_clause acc_copy>, name = "a(1:10)"}
 
@@ -309,7 +324,7 @@ module acc_declare_allocatable_test
 ! 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:         %[[DEVPTR:.*]] = acc.getdeviceptr varPtr(%[[BOXADDR]] : !fir.heap<!fir.array<?xi32>>)   -> !fir.heap<!fir.array<?xi32>> {dataClause = #acc<data_clause acc_create>, name = "data1", structured = false}
-! CHECK:         acc.declare_exit dataOperands(%[[DEVICEPTR]] : !fir.heap<!fir.array<?xi32>>)
+! CHECK:         acc.declare_exit dataOperands(%[[DEVPTR]] : !fir.heap<!fir.array<?xi32>>)
 ! CHECK:         acc.delete accPtr(%[[DEVPTR]] : !fir.heap<!fir.array<?xi32>>) {dataClause = #acc<data_clause acc_create>, name = "data1", structured = false}
 ! CHECK:         return
 ! CHECK:       }