diff --git a/flang/lib/Lower/OpenACC.cpp b/flang/lib/Lower/OpenACC.cpp
--- a/flang/lib/Lower/OpenACC.cpp
+++ b/flang/lib/Lower/OpenACC.cpp
@@ -490,24 +490,21 @@
 static void genACCDataOp(Fortran::lower::AbstractConverter &converter,
                          const Fortran::parser::AccClauseList &accClauseList) {
   mlir::Value ifCond;
-  SmallVector<Value, 2> copyOperands, copyinOperands, copyinReadonlyOperands,
+  SmallVector<mlir::Value> copyOperands, copyinOperands, copyinReadonlyOperands,
       copyoutOperands, copyoutZeroOperands, createOperands, createZeroOperands,
       noCreateOperands, presentOperands, deviceptrOperands, attachOperands;
 
-  auto &firOpBuilder = converter.getFirOpBuilder();
-  auto currentLocation = converter.getCurrentLocation();
+  fir::FirOpBuilder &firOpBuilder = converter.getFirOpBuilder();
+  mlir::Location currentLocation = converter.getCurrentLocation();
   Fortran::lower::StatementContext stmtCtx;
 
   // Lower clauses values mapped to operands.
   // Keep track of each group of operands separatly as clauses can appear
   // more than once.
-  for (const auto &clause : accClauseList.v) {
+  for (const Fortran::parser::AccClause &clause : accClauseList.v) {
     if (const auto *ifClause =
             std::get_if<Fortran::parser::AccClause::If>(&clause.u)) {
-      Value cond = fir::getBase(converter.genExprValue(
-          *Fortran::semantics::GetExpr(ifClause->v), stmtCtx));
-      ifCond = firOpBuilder.createConvert(currentLocation,
-                                          firOpBuilder.getI1Type(), cond);
+      genIfClause(converter, ifClause, ifCond, stmtCtx);
     } else if (const auto *copyClause =
                    std::get_if<Fortran::parser::AccClause::Copy>(&clause.u)) {
       genObjectList(copyClause->v, converter, copyOperands);
@@ -549,8 +546,8 @@
   }
 
   // Prepare the operand segement size attribute and the operands value range.
-  SmallVector<Value, 8> operands;
-  SmallVector<int32_t, 8> operandSegments;
+  SmallVector<mlir::Value> operands;
+  SmallVector<int32_t> operandSegments;
   addOperand(operands, operandSegments, ifCond);
   addOperands(operands, operandSegments, copyOperands);
   addOperands(operands, operandSegments, copyinOperands);
diff --git a/flang/test/Lower/OpenACC/acc-data.f90 b/flang/test/Lower/OpenACC/acc-data.f90
new file mode 100644
--- /dev/null
+++ b/flang/test/Lower/OpenACC/acc-data.f90
@@ -0,0 +1,97 @@
+! This test checks lowering of OpenACC data directive.
+
+! RUN: bbc -fopenacc -emit-fir %s -o - | FileCheck %s
+
+subroutine acc_data
+  real, dimension(10, 10) :: a, b, c
+  real, pointer :: d, e
+  logical :: ifCondition = .TRUE.
+
+!CHECK: [[A:%.*]] = fir.alloca !fir.array<10x10xf32> {{{.*}}uniq_name = "{{.*}}Ea"}
+!CHECK: [[B:%.*]] = fir.alloca !fir.array<10x10xf32> {{{.*}}uniq_name = "{{.*}}Eb"}
+!CHECK: [[C:%.*]] = fir.alloca !fir.array<10x10xf32> {{{.*}}uniq_name = "{{.*}}Ec"}
+!CHECK: [[D:%.*]] = fir.alloca !fir.box<!fir.ptr<f32>> {bindc_name = "d", uniq_name = "{{.*}}Ed"}
+!CHECK: [[E:%.*]] = fir.alloca !fir.box<!fir.ptr<f32>> {bindc_name = "e", uniq_name = "{{.*}}Ee"}
+
+  !$acc data if(.TRUE.) copy(a)
+  !$acc end data
+
+!CHECK:      [[IF1:%.*]] = arith.constant true
+!CHECK:      acc.data if([[IF1]]) copy([[A]] : !fir.ref<!fir.array<10x10xf32>>)  {
+!CHECK:        acc.terminator
+!CHECK-NEXT: }{{$}}
+
+  !$acc data copy(a) if(ifCondition)
+  !$acc end data
+
+!CHECK:      [[IFCOND:%.*]] = fir.load %{{.*}} : !fir.ref<!fir.logical<4>>
+!CHECK:      [[IF2:%.*]] = fir.convert [[IFCOND]] : (!fir.logical<4>) -> i1
+!CHECK:      acc.data if([[IF2]]) copy([[A]] : !fir.ref<!fir.array<10x10xf32>>) {
+!CHECK:        acc.terminator
+!CHECK-NEXT: }{{$}}
+
+  !$acc data copy(a, b, c)
+  !$acc end data
+
+!CHECK:      acc.data copy([[A]], [[B]], [[C]] : !fir.ref<!fir.array<10x10xf32>>, !fir.ref<!fir.array<10x10xf32>>, !fir.ref<!fir.array<10x10xf32>>) {
+!CHECK:        acc.terminator
+!CHECK-NEXT: }{{$}}
+
+  !$acc data copy(a) copy(b) copy(c)
+  !$acc end data
+
+!CHECK:      acc.data copy([[A]], [[B]], [[C]] : !fir.ref<!fir.array<10x10xf32>>, !fir.ref<!fir.array<10x10xf32>>, !fir.ref<!fir.array<10x10xf32>>) {
+!CHECK:        acc.terminator
+!CHECK-NEXT: }{{$}}
+
+  !$acc data copyin(a) copyin(readonly: b, c)
+  !$acc end data
+
+!CHECK:      acc.data copyin([[A]] : !fir.ref<!fir.array<10x10xf32>>) copyin_readonly([[B]], [[C]] : !fir.ref<!fir.array<10x10xf32>>, !fir.ref<!fir.array<10x10xf32>>) {
+!CHECK:        acc.terminator
+!CHECK-NEXT: }{{$}}
+
+  !$acc data copyout(a) copyout(zero: b) copyout(c)
+  !$acc end data
+
+!CHECK:      acc.data copyout([[A]], [[C]] : !fir.ref<!fir.array<10x10xf32>>, !fir.ref<!fir.array<10x10xf32>>) copyout_zero([[B]] : !fir.ref<!fir.array<10x10xf32>>) {
+!CHECK:        acc.terminator
+!CHECK-NEXT: }{{$}}
+
+  !$acc data create(a, b) create(zero: c)
+  !$acc end data
+
+!CHECK:      acc.data create([[A]], [[B]] : !fir.ref<!fir.array<10x10xf32>>, !fir.ref<!fir.array<10x10xf32>>) create_zero([[C]] : !fir.ref<!fir.array<10x10xf32>>) {
+!CHECK:        acc.terminator
+!CHECK-NEXT: }{{$}}
+
+  !$acc data no_create(a, b) create(zero: c)
+  !$acc end data
+
+!CHECK:      acc.data create_zero([[C]] : !fir.ref<!fir.array<10x10xf32>>) no_create([[A]], [[B]] : !fir.ref<!fir.array<10x10xf32>>, !fir.ref<!fir.array<10x10xf32>>) {
+!CHECK:        acc.terminator
+!CHECK-NEXT: }{{$}}
+
+  !$acc data present(a, b, c)
+  !$acc end data
+
+!CHECK:      acc.data present([[A]], [[B]], [[C]] : !fir.ref<!fir.array<10x10xf32>>, !fir.ref<!fir.array<10x10xf32>>, !fir.ref<!fir.array<10x10xf32>>) {
+!CHECK:        acc.terminator
+!CHECK-NEXT: }{{$}}
+
+  !$acc data deviceptr(b, c)
+  !$acc end data
+
+!CHECK:      acc.data deviceptr([[B]], [[C]] : !fir.ref<!fir.array<10x10xf32>>, !fir.ref<!fir.array<10x10xf32>>) {
+!CHECK:        acc.terminator
+!CHECK-NEXT: }{{$}}
+
+  !$acc data attach(d, e)
+  !$acc end data
+
+!CHECK:      acc.data attach([[D]], [[E]] : !fir.ref<!fir.box<!fir.ptr<f32>>>, !fir.ref<!fir.box<!fir.ptr<f32>>>) {
+!CHECK:        acc.terminator
+!CHECK-NEXT: }{{$}}
+
+end subroutine acc_data
+