gcc/testsuite/gfortran.dg/gomp/requires-8.f90

module m0
  integer :: x
end module m0

module m  !  { dg-error "has OpenMP device constructs/routines but does not set !.OMP REQUIRES UNIFIED_SHARED_MEMORY but other program units do" }
  !$omp requires reverse_offload
contains
 subroutine foo
  interface
   subroutine bar2
     !$omp requires dynamic_allocators
   end subroutine
  end interface
  !$omp target
     call bar2()
  !$omp end target
 end subroutine foo
end module m

subroutine bar
  !use m
  !$omp requires unified_shared_memory  ! Possibly OK - needs OpenMP Lang Spec clarification (-> #3240)
  !$omp declare target
end subroutine bar

subroutine foobar  ! { dg-error "has OpenMP device constructs/routines but does not set !.OMP REQUIRES REVERSE_OFFLOAD but other program units do" }
  use m0
  !$omp requires unified_shared_memory
  !$omp target enter data map(to:x)
end subroutine foobar