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[flang][openacc] Lower init and shutdown directive

Authored by clementval on Wed, Nov 4, 4:30 PM.

Description

[flang][openacc] Lower init and shutdown directive

This patch upstream the lowering of Init and Shutdown directives that was initially done in
https://github.com/flang-compiler/f18-llvm-project/pull/529

Reviewed By: schweitz

Differential Revision: https://reviews.llvm.org/D90488

Details