diff --git a/flang/lib/Lower/Bridge.cpp b/flang/lib/Lower/Bridge.cpp
--- a/flang/lib/Lower/Bridge.cpp
+++ b/flang/lib/Lower/Bridge.cpp
@@ -1220,7 +1220,30 @@
   }
 
   void genFIR(const Fortran::parser::AssociateConstruct &) {
-    TODO(toLocation(), "AssociateConstruct lowering");
+    Fortran::lower::StatementContext stmtCtx;
+    Fortran::lower::pft::Evaluation &eval = getEval();
+    for (Fortran::lower::pft::Evaluation &e : eval.getNestedEvaluations()) {
+      if (auto *stmt = e.getIf<Fortran::parser::AssociateStmt>()) {
+        if (eval.lowerAsUnstructured())
+          maybeStartBlock(e.block);
+        localSymbols.pushScope();
+        for (const Fortran::parser::Association &assoc :
+             std::get<std::list<Fortran::parser::Association>>(stmt->t)) {
+          Fortran::semantics::Symbol &sym =
+              *std::get<Fortran::parser::Name>(assoc.t).symbol;
+          const Fortran::lower::SomeExpr &selector =
+              *sym.get<Fortran::semantics::AssocEntityDetails>().expr();
+          localSymbols.addSymbol(sym, genAssociateSelector(selector, stmtCtx));
+        }
+      } else if (e.getIf<Fortran::parser::EndAssociateStmt>()) {
+        if (eval.lowerAsUnstructured())
+          maybeStartBlock(e.block);
+        stmtCtx.finalize();
+        localSymbols.popScope();
+      } else {
+        genFIR(e);
+      }
+    }
   }
 
   void genFIR(const Fortran::parser::BlockConstruct &blockConstruct) {
@@ -1571,10 +1594,6 @@
     genFIRBranch(getEval().controlSuccessor->block);
   }
 
-  void genFIR(const Fortran::parser::AssociateStmt &) {
-    TODO(toLocation(), "AssociateStmt lowering");
-  }
-
   void genFIR(const Fortran::parser::CaseStmt &) {
     TODO(toLocation(), "CaseStmt lowering");
   }
@@ -1587,10 +1606,6 @@
     TODO(toLocation(), "ElseStmt lowering");
   }
 
-  void genFIR(const Fortran::parser::EndAssociateStmt &) {
-    TODO(toLocation(), "EndAssociateStmt lowering");
-  }
-
   void genFIR(const Fortran::parser::EndDoStmt &) {
     TODO(toLocation(), "EndDoStmt lowering");
   }
@@ -1604,7 +1619,9 @@
   }
 
   // Nop statements - No code, or code is generated at the construct level.
+  void genFIR(const Fortran::parser::AssociateStmt &) {}     // nop
   void genFIR(const Fortran::parser::ContinueStmt &) {}      // nop
+  void genFIR(const Fortran::parser::EndAssociateStmt &) {}  // nop
   void genFIR(const Fortran::parser::EndFunctionStmt &) {}   // nop
   void genFIR(const Fortran::parser::EndIfStmt &) {}         // nop
   void genFIR(const Fortran::parser::EndSubroutineStmt &) {} // nop
diff --git a/flang/lib/Lower/Mangler.cpp b/flang/lib/Lower/Mangler.cpp
--- a/flang/lib/Lower/Mangler.cpp
+++ b/flang/lib/Lower/Mangler.cpp
@@ -21,31 +21,36 @@
 
 // recursively build the vector of module scopes
 static void moduleNames(const Fortran::semantics::Scope &scope,
-                        llvm::SmallVector<llvm::StringRef, 2> &result) {
-  if (scope.IsTopLevel()) {
+                        llvm::SmallVector<llvm::StringRef> &result) {
+  if (scope.IsTopLevel())
     return;
-  }
   moduleNames(scope.parent(), result);
   if (scope.kind() == Fortran::semantics::Scope::Kind::Module)
-    if (auto *symbol = scope.symbol())
+    if (const Fortran::semantics::Symbol *symbol = scope.symbol())
       result.emplace_back(toStringRef(symbol->name()));
 }
 
-static llvm::SmallVector<llvm::StringRef, 2>
+static llvm::SmallVector<llvm::StringRef>
 moduleNames(const Fortran::semantics::Symbol &symbol) {
-  const auto &scope = symbol.owner();
-  llvm::SmallVector<llvm::StringRef, 2> result;
+  const Fortran::semantics::Scope &scope = symbol.owner();
+  llvm::SmallVector<llvm::StringRef> result;
   moduleNames(scope, result);
   return result;
 }
 
 static llvm::Optional<llvm::StringRef>
 hostName(const Fortran::semantics::Symbol &symbol) {
-  const auto &scope = symbol.owner();
+  const Fortran::semantics::Scope &scope = symbol.owner();
   if (scope.kind() == Fortran::semantics::Scope::Kind::Subprogram) {
     assert(scope.symbol() && "subprogram scope must have a symbol");
-    return {toStringRef(scope.symbol()->name())};
+    return toStringRef(scope.symbol()->name());
   }
+  if (scope.kind() == Fortran::semantics::Scope::Kind::MainProgram)
+    // Do not use the main program name, if any, because it may lead to name
+    // collision with procedures with the same name in other compilation units
+    // (technically illegal, but all compilers are able to compile and link
+    // properly these programs).
+    return llvm::StringRef("");
   return {};
 }
 
diff --git a/flang/test/Lower/associate-construct.f90 b/flang/test/Lower/associate-construct.f90
new file mode 100644
--- /dev/null
+++ b/flang/test/Lower/associate-construct.f90
@@ -0,0 +1,93 @@
+! RUN: bbc -emit-fir -o - %s | FileCheck %s
+
+! CHECK-LABEL: func @_QQmain
+program p
+    ! CHECK-DAG: [[I:%[0-9]+]] = fir.alloca i32 {{{.*}}uniq_name = "_QFEi"}
+    ! CHECK-DAG: [[N:%[0-9]+]] = fir.alloca i32 {{{.*}}uniq_name = "_QFEn"}
+    ! CHECK: [[T:%[0-9]+]] = fir.address_of(@_QFEt) : !fir.ref<!fir.array<3xi32>>
+    integer :: n, foo, t(3)
+    ! CHECK: [[N]]
+    ! CHECK-COUNT-3: fir.coordinate_of [[T]]
+    n = 100; t(1) = 111; t(2) = 222; t(3) = 333
+    ! CHECK: fir.load [[N]]
+    ! CHECK: addi {{.*}} %c5
+    ! CHECK: fir.store %{{[0-9]*}} to [[B:%[0-9]+]]
+    ! CHECK: [[C:%[0-9]+]] = fir.coordinate_of [[T]]
+    ! CHECK: fir.call @_QPfoo
+    ! CHECK: fir.store %{{[0-9]*}} to [[D:%[0-9]+]]
+    associate (a => n, b => n+5, c => t(2), d => foo(7))
+      ! CHECK: fir.load [[N]]
+      ! CHECK: addi %{{[0-9]*}}, %c1
+      ! CHECK: fir.store %{{[0-9]*}} to [[N]]
+      a = a + 1
+      ! CHECK: fir.load [[C]]
+      ! CHECK: addi %{{[0-9]*}}, %c1
+      ! CHECK: fir.store %{{[0-9]*}} to [[C]]
+      c = c + 1
+      ! CHECK: fir.load [[N]]
+      ! CHECK: addi %{{[0-9]*}}, %c1
+      ! CHECK: fir.store %{{[0-9]*}} to [[N]]
+      n = n + 1
+      ! CHECK: fir.load [[N]]
+      ! CHECK: fir.embox [[T]]
+      ! CHECK: fir.load [[N]]
+      ! CHECK: fir.load [[B]]
+      ! CHECK: fir.load [[C]]
+      ! CHECK: fir.load [[D]]
+      print*, n, t, a, b, c, d ! expect: 102 111 223 333 102 105 223 7
+    end associate
+  
+    call nest
+  
+    associate (x=>i)
+      ! CHECK: [[IVAL:%[0-9]+]] = fir.load [[I]] : !fir.ref<i32>
+      ! CHECK: [[TWO:%.*]] = arith.constant 2 : i32
+      ! CHECK: arith.cmpi eq, [[IVAL]], [[TWO]] : i32
+      ! CHECK: ^bb
+      if (x==2) goto 9
+      ! CHECK: [[IVAL:%[0-9]+]] = fir.load [[I]] : !fir.ref<i32>
+      ! CHECK: [[THREE:%.*]] = arith.constant 3 : i32
+      ! CHECK: arith.cmpi eq, [[IVAL]], [[THREE]] : i32
+      ! CHECK: ^bb
+      ! CHECK: fir.call @_FortranAStopStatementText
+      ! CHECK: fir.unreachable
+      ! CHECK: ^bb
+      if (x==3) stop 'Halt'
+      ! CHECK: fir.call @_FortranAioOutputAscii
+      print*, "ok"
+    9 end associate
+  end
+  
+  ! CHECK-LABEL: func @_QPfoo
+  integer function foo(x)
+    integer x
+    integer, save :: i = 0
+    i = i + x
+    foo = i
+  end function foo
+  
+  ! CHECK-LABEL: func @_QPnest(
+  subroutine nest
+    integer, parameter :: n = 10
+    integer :: a(5), b(n)
+    associate (s => sequence(size(a)))
+      a = s
+      associate(t => sequence(n))
+        b = t
+        ! CHECK:   cond_br %{{.*}}, [[BB1:\^bb[0-9]]], [[BB2:\^bb[0-9]]]
+        ! CHECK: [[BB1]]:
+        ! CHECK:   br [[BB3:\^bb[0-9]]]
+        ! CHECK: [[BB2]]:
+        if (a(1) > b(1)) goto 9
+      end associate
+      a = a * a
+    end associate
+    ! CHECK:   br [[BB3]]
+    ! CHECK: [[BB3]]:
+  9 print *, sum(a), sum(b) ! expect: 55 55
+  contains
+    function sequence(n)
+      integer sequence(n)
+      sequence = [(i,i=1,n)]
+    end function
+  end subroutine nest