diff --git a/flang/lib/Lower/ConvertExpr.cpp b/flang/lib/Lower/ConvertExpr.cpp
--- a/flang/lib/Lower/ConvertExpr.cpp
+++ b/flang/lib/Lower/ConvertExpr.cpp
@@ -822,6 +822,13 @@
       std::string name = converter.mangleName(*symbol);
       mlir::func::FuncOp func =
           Fortran::lower::getOrDeclareFunction(name, proc, converter);
+      // Abstract results require later rewrite of the function type.
+      // This currently does not happen inside GloalOps, causing LLVM
+      // IR verification failure. This helper is only here to catch these
+      // cases and emit a TODOs for now.
+      if (inInitializer && fir::hasAbstractResult(func.getFunctionType()))
+        TODO(converter.genLocation(symbol->name()),
+             "static description of non trivial procedure bindings");
       funcPtr = builder.create<fir::AddrOfOp>(loc, func.getFunctionType(),
                                               builder.getSymbolRefAttr(name));
     }
diff --git a/flang/lib/Optimizer/Transforms/AbstractResult.cpp b/flang/lib/Optimizer/Transforms/AbstractResult.cpp
--- a/flang/lib/Optimizer/Transforms/AbstractResult.cpp
+++ b/flang/lib/Optimizer/Transforms/AbstractResult.cpp
@@ -7,6 +7,7 @@
 //===----------------------------------------------------------------------===//
 
 #include "PassDetail.h"
+#include "flang/Optimizer/Builder/Todo.h"
 #include "flang/Optimizer/Dialect/FIRDialect.h"
 #include "flang/Optimizer/Dialect/FIROps.h"
 #include "flang/Optimizer/Dialect/FIRType.h"
@@ -31,13 +32,6 @@
   mlir::Value newArg;
 };
 
-static bool mustConvertCallOrFunc(mlir::FunctionType type) {
-  if (type.getNumResults() == 0)
-    return false;
-  auto resultType = type.getResult(0);
-  return resultType.isa<fir::SequenceType, fir::BoxType, fir::RecordType>();
-}
-
 static mlir::Type getResultArgumentType(mlir::Type resultType,
                                         const AbstractResultOptions &options) {
   return llvm::TypeSwitch<mlir::Type, mlir::Type>(resultType)
@@ -223,7 +217,7 @@
 
     // Convert function type itself if it has an abstract result
     auto funcTy = func.getFunctionType().cast<mlir::FunctionType>();
-    if (mustConvertCallOrFunc(funcTy)) {
+    if (hasAbstractResult(funcTy)) {
       func.setType(getNewFunctionType(funcTy, options));
       unsigned zero = 0;
       if (!func.empty()) {
@@ -252,11 +246,11 @@
                            mlir::func::FuncDialect>();
     target.addIllegalOp<fir::SaveResultOp>();
     target.addDynamicallyLegalOp<fir::CallOp>([](fir::CallOp call) {
-      return !mustConvertCallOrFunc(call.getFunctionType());
+      return !hasAbstractResult(call.getFunctionType());
     });
     target.addDynamicallyLegalOp<fir::AddrOfOp>([](fir::AddrOfOp addrOf) {
       if (auto funTy = addrOf.getType().dyn_cast<mlir::FunctionType>())
-        return !mustConvertCallOrFunc(funTy);
+        return !hasAbstractResult(funTy);
       return true;
     });
     target.addDynamicallyLegalOp<fir::DispatchOp>([](fir::DispatchOp dispatch) {
@@ -264,8 +258,7 @@
         return true;
       auto resultType = dispatch->getResult(0).getType();
       if (resultType.isa<fir::SequenceType, fir::BoxType, fir::RecordType>()) {
-        mlir::emitError(dispatch.getLoc(),
-                        "TODO: dispatchOp with abstract results");
+        TODO(dispatch.getLoc(), "dispatchOp with abstract results");
         return false;
       }
       return true;