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
@@ -108,7 +108,7 @@
   llvm::ArrayRef<mlir::Type> argTy;
   Op op = builder.create<Op>(loc, argTy, operands);
   builder.createBlock(&op.getRegion());
-  auto &block = op.getRegion().back();
+  mlir::Block &block = op.getRegion().back();
   builder.setInsertionPointToStart(&block);
   builder.create<Terminator>(loc);
 
@@ -204,161 +204,166 @@
   }
 }
 
-static void genACC(Fortran::lower::AbstractConverter &converter,
-                   Fortran::lower::pft::Evaluation &eval,
-                   const Fortran::parser::OpenACCLoopConstruct &loopConstruct) {
+static mlir::acc::LoopOp
+createLoopOp(Fortran::lower::AbstractConverter &converter,
+             const Fortran::parser::AccClauseList &accClauseList) {
+  fir::FirOpBuilder &firOpBuilder = converter.getFirOpBuilder();
+  mlir::Location currentLocation = converter.getCurrentLocation();
   Fortran::lower::StatementContext stmtCtx;
-  const auto &beginLoopDirective =
-      std::get<Fortran::parser::AccBeginLoopDirective>(loopConstruct.t);
-  const auto &loopDirective =
-      std::get<Fortran::parser::AccLoopDirective>(beginLoopDirective.t);
 
-  if (loopDirective.v == llvm::acc::ACCD_loop) {
-    auto &firOpBuilder = converter.getFirOpBuilder();
-    auto currentLocation = converter.getCurrentLocation();
-
-    // Add attribute extracted from clauses.
-    const auto &accClauseList =
-        std::get<Fortran::parser::AccClauseList>(beginLoopDirective.t);
+  mlir::Value workerNum;
+  mlir::Value vectorNum;
+  mlir::Value gangNum;
+  mlir::Value gangStatic;
+  llvm::SmallVector<mlir::Value, 2> tileOperands, privateOperands,
+      reductionOperands;
+  std::int64_t executionMapping = mlir::acc::OpenACCExecMapping::NONE;
 
-    mlir::Value workerNum;
-    mlir::Value vectorLength;
-    mlir::Value gangNum;
-    mlir::Value gangStatic;
-    llvm::SmallVector<mlir::Value, 2> tileOperands, privateOperands,
-        reductionOperands;
-    std::int64_t executionMapping = mlir::acc::OpenACCExecMapping::NONE;
-
-    // Lower clauses values mapped to operands.
-    for (const auto &clause : accClauseList.v) {
-      if (const auto *gangClause =
-              std::get_if<Fortran::parser::AccClause::Gang>(&clause.u)) {
-        if (gangClause->v) {
-          const Fortran::parser::AccGangArgument &x = *gangClause->v;
-          if (const auto &gangNumValue =
-                  std::get<std::optional<Fortran::parser::ScalarIntExpr>>(
-                      x.t)) {
-            gangNum = fir::getBase(converter.genExprValue(
-                *Fortran::semantics::GetExpr(gangNumValue.value()), stmtCtx));
-          }
-          if (const auto &gangStaticValue =
-                  std::get<std::optional<Fortran::parser::AccSizeExpr>>(x.t)) {
-            const auto &expr =
-                std::get<std::optional<Fortran::parser::ScalarIntExpr>>(
-                    gangStaticValue.value().t);
-            if (expr) {
-              gangStatic = fir::getBase(converter.genExprValue(
-                  *Fortran::semantics::GetExpr(*expr), stmtCtx));
-            } else {
-              // * was passed as value and will be represented as a -1 constant
-              // integer.
-              gangStatic = firOpBuilder.createIntegerConstant(
-                  currentLocation, firOpBuilder.getIntegerType(32),
-                  /* STAR */ -1);
-            }
-          }
-        }
-        executionMapping |= mlir::acc::OpenACCExecMapping::GANG;
-      } else if (const auto *workerClause =
-                     std::get_if<Fortran::parser::AccClause::Worker>(
-                         &clause.u)) {
-        if (workerClause->v) {
-          workerNum = fir::getBase(converter.genExprValue(
-              *Fortran::semantics::GetExpr(*workerClause->v), stmtCtx));
-        }
-        executionMapping |= mlir::acc::OpenACCExecMapping::WORKER;
-      } else if (const auto *vectorClause =
-                     std::get_if<Fortran::parser::AccClause::Vector>(
-                         &clause.u)) {
-        if (vectorClause->v) {
-          vectorLength = fir::getBase(converter.genExprValue(
-              *Fortran::semantics::GetExpr(*vectorClause->v), stmtCtx));
+  for (const Fortran::parser::AccClause &clause : accClauseList.v) {
+    if (const auto *gangClause =
+            std::get_if<Fortran::parser::AccClause::Gang>(&clause.u)) {
+      if (gangClause->v) {
+        const Fortran::parser::AccGangArgument &x = *gangClause->v;
+        if (const auto &gangNumValue =
+                std::get<std::optional<Fortran::parser::ScalarIntExpr>>(x.t)) {
+          gangNum = fir::getBase(converter.genExprValue(
+              *Fortran::semantics::GetExpr(gangNumValue.value()), stmtCtx));
         }
-        executionMapping |= mlir::acc::OpenACCExecMapping::VECTOR;
-      } else if (const auto *tileClause =
-                     std::get_if<Fortran::parser::AccClause::Tile>(&clause.u)) {
-        const Fortran::parser::AccTileExprList &accTileExprList = tileClause->v;
-        for (const auto &accTileExpr : accTileExprList.v) {
+        if (const auto &gangStaticValue =
+                std::get<std::optional<Fortran::parser::AccSizeExpr>>(x.t)) {
           const auto &expr =
-              std::get<std::optional<Fortran::parser::ScalarIntConstantExpr>>(
-                  accTileExpr.t);
+              std::get<std::optional<Fortran::parser::ScalarIntExpr>>(
+                  gangStaticValue.value().t);
           if (expr) {
-            tileOperands.push_back(fir::getBase(converter.genExprValue(
-                *Fortran::semantics::GetExpr(*expr), stmtCtx)));
+            gangStatic = fir::getBase(converter.genExprValue(
+                *Fortran::semantics::GetExpr(*expr), stmtCtx));
           } else {
-            // * was passed as value and will be represented as a -1 constant
-            // integer.
-            mlir::Value tileStar = firOpBuilder.createIntegerConstant(
-                currentLocation, firOpBuilder.getIntegerType(32),
-                /* STAR */ -1);
-            tileOperands.push_back(tileStar);
+            // * was passed as value and will be represented as a special
+            // constant.
+            gangStatic = firOpBuilder.createIntegerConstant(
+                currentLocation, firOpBuilder.getIndexType(), starCst);
           }
         }
-      } else if (const auto *privateClause =
-                     std::get_if<Fortran::parser::AccClause::Private>(
-                         &clause.u)) {
-        genObjectList(privateClause->v, converter, privateOperands);
       }
-      // Reduction clause is left out for the moment as the clause will probably
-      // end up having its own operation.
+      executionMapping |= mlir::acc::OpenACCExecMapping::GANG;
+    } else if (const auto *workerClause =
+                   std::get_if<Fortran::parser::AccClause::Worker>(&clause.u)) {
+      if (workerClause->v) {
+        workerNum = fir::getBase(converter.genExprValue(
+            *Fortran::semantics::GetExpr(*workerClause->v), stmtCtx));
+      }
+      executionMapping |= mlir::acc::OpenACCExecMapping::WORKER;
+    } else if (const auto *vectorClause =
+                   std::get_if<Fortran::parser::AccClause::Vector>(&clause.u)) {
+      if (vectorClause->v) {
+        vectorNum = fir::getBase(converter.genExprValue(
+            *Fortran::semantics::GetExpr(*vectorClause->v), stmtCtx));
+      }
+      executionMapping |= mlir::acc::OpenACCExecMapping::VECTOR;
+    } else if (const auto *tileClause =
+                   std::get_if<Fortran::parser::AccClause::Tile>(&clause.u)) {
+      const Fortran::parser::AccTileExprList &accTileExprList = tileClause->v;
+      for (const auto &accTileExpr : accTileExprList.v) {
+        const auto &expr =
+            std::get<std::optional<Fortran::parser::ScalarIntConstantExpr>>(
+                accTileExpr.t);
+        if (expr) {
+          tileOperands.push_back(fir::getBase(converter.genExprValue(
+              *Fortran::semantics::GetExpr(*expr), stmtCtx)));
+        } else {
+          // * was passed as value and will be represented as a -1 constant
+          // integer.
+          mlir::Value tileStar = firOpBuilder.createIntegerConstant(
+              currentLocation, firOpBuilder.getIntegerType(32),
+              /* STAR */ -1);
+          tileOperands.push_back(tileStar);
+        }
+      }
+    } else if (const auto *privateClause =
+                   std::get_if<Fortran::parser::AccClause::Private>(
+                       &clause.u)) {
+      genObjectList(privateClause->v, converter, privateOperands);
     }
+    // Reduction clause is left out for the moment as the clause will probably
+    // end up having its own operation.
+  }
 
-    // Prepare the operand segement size attribute and the operands value range.
-    llvm::SmallVector<mlir::Value, 8> operands;
-    llvm::SmallVector<int32_t, 8> operandSegments;
-    addOperand(operands, operandSegments, gangNum);
-    addOperand(operands, operandSegments, gangStatic);
-    addOperand(operands, operandSegments, workerNum);
-    addOperand(operands, operandSegments, vectorLength);
-    addOperands(operands, operandSegments, tileOperands);
-    addOperands(operands, operandSegments, privateOperands);
-    addOperands(operands, operandSegments, reductionOperands);
-
-    auto loopOp = createRegionOp<mlir::acc::LoopOp, mlir::acc::YieldOp>(
-        firOpBuilder, currentLocation, operands, operandSegments);
-
-    loopOp->setAttr(mlir::acc::LoopOp::getExecutionMappingAttrName(),
-                    firOpBuilder.getI64IntegerAttr(executionMapping));
-
-    // Lower clauses mapped to attributes
-    for (const auto &clause : accClauseList.v) {
-      if (const auto *collapseClause =
-              std::get_if<Fortran::parser::AccClause::Collapse>(&clause.u)) {
-        const auto *expr = Fortran::semantics::GetExpr(collapseClause->v);
-        const auto collapseValue = Fortran::evaluate::ToInt64(*expr);
-        if (collapseValue) {
-          loopOp->setAttr(mlir::acc::LoopOp::getCollapseAttrName(),
-                          firOpBuilder.getI64IntegerAttr(*collapseValue));
-        }
-      } else if (std::get_if<Fortran::parser::AccClause::Seq>(&clause.u)) {
-        loopOp->setAttr(mlir::acc::LoopOp::getSeqAttrName(),
-                        firOpBuilder.getUnitAttr());
-      } else if (std::get_if<Fortran::parser::AccClause::Independent>(
-                     &clause.u)) {
-        loopOp->setAttr(mlir::acc::LoopOp::getIndependentAttrName(),
-                        firOpBuilder.getUnitAttr());
-      } else if (std::get_if<Fortran::parser::AccClause::Auto>(&clause.u)) {
-        loopOp->setAttr(mlir::acc::LoopOp::getAutoAttrName(),
-                        firOpBuilder.getUnitAttr());
+  // Prepare the operand segement size attribute and the operands value range.
+  llvm::SmallVector<mlir::Value> operands;
+  llvm::SmallVector<int32_t> operandSegments;
+  addOperand(operands, operandSegments, gangNum);
+  addOperand(operands, operandSegments, gangStatic);
+  addOperand(operands, operandSegments, workerNum);
+  addOperand(operands, operandSegments, vectorNum);
+  addOperands(operands, operandSegments, tileOperands);
+  addOperands(operands, operandSegments, privateOperands);
+  addOperands(operands, operandSegments, reductionOperands);
+
+  auto loopOp = createRegionOp<mlir::acc::LoopOp, mlir::acc::YieldOp>(
+      firOpBuilder, currentLocation, operands, operandSegments);
+
+  loopOp->setAttr(mlir::acc::LoopOp::getExecutionMappingAttrName(),
+                  firOpBuilder.getI64IntegerAttr(executionMapping));
+
+  // Lower clauses mapped to attributes
+  for (const Fortran::parser::AccClause &clause : accClauseList.v) {
+    if (const auto *collapseClause =
+            std::get_if<Fortran::parser::AccClause::Collapse>(&clause.u)) {
+      const auto *expr = Fortran::semantics::GetExpr(collapseClause->v);
+      const std::optional<int64_t> collapseValue =
+          Fortran::evaluate::ToInt64(*expr);
+      if (collapseValue) {
+        loopOp->setAttr(mlir::acc::LoopOp::getCollapseAttrName(),
+                        firOpBuilder.getI64IntegerAttr(*collapseValue));
       }
+    } else if (std::get_if<Fortran::parser::AccClause::Seq>(&clause.u)) {
+      loopOp->setAttr(mlir::acc::LoopOp::getSeqAttrName(),
+                      firOpBuilder.getUnitAttr());
+    } else if (std::get_if<Fortran::parser::AccClause::Independent>(
+                   &clause.u)) {
+      loopOp->setAttr(mlir::acc::LoopOp::getIndependentAttrName(),
+                      firOpBuilder.getUnitAttr());
+    } else if (std::get_if<Fortran::parser::AccClause::Auto>(&clause.u)) {
+      loopOp->setAttr(mlir::acc::LoopOp::getAutoAttrName(),
+                      firOpBuilder.getUnitAttr());
     }
   }
+  return loopOp;
 }
 
-static void
-genACCParallelOp(Fortran::lower::AbstractConverter &converter,
+static void genACC(Fortran::lower::AbstractConverter &converter,
+                   Fortran::lower::pft::Evaluation &eval,
+                   const Fortran::parser::OpenACCLoopConstruct &loopConstruct) {
+
+  const auto &beginLoopDirective =
+      std::get<Fortran::parser::AccBeginLoopDirective>(loopConstruct.t);
+  const auto &loopDirective =
+      std::get<Fortran::parser::AccLoopDirective>(beginLoopDirective.t);
+
+  if (loopDirective.v == llvm::acc::ACCD_loop) {
+    const auto &accClauseList =
+        std::get<Fortran::parser::AccClauseList>(beginLoopDirective.t);
+    createLoopOp(converter, accClauseList);
+  }
+}
+
+static mlir::acc::ParallelOp
+createParallelOp(Fortran::lower::AbstractConverter &converter,
                  const Fortran::parser::AccClauseList &accClauseList) {
+
+  // Parallel operation operands
   mlir::Value async;
   mlir::Value numGangs;
   mlir::Value numWorkers;
   mlir::Value vectorLength;
   mlir::Value ifCond;
   mlir::Value selfCond;
+  mlir::Value waitDevnum;
   llvm::SmallVector<mlir::Value, 2> waitOperands, reductionOperands,
       copyOperands, copyinOperands, copyinReadonlyOperands, copyoutOperands,
       copyoutZeroOperands, createOperands, createZeroOperands, noCreateOperands,
-      presentOperands, devicePtrOperands, attachOperands, privateOperands,
-      firstprivateOperands;
+      presentOperands, devicePtrOperands, attachOperands, firstprivateOperands,
+      privateOperands;
 
   // Async, wait and self clause have optional values but can be present with
   // no value as well. When there is no value, the op has an attribute to
@@ -367,38 +372,21 @@
   bool addWaitAttr = false;
   bool addSelfAttr = false;
 
-  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 *asyncClause =
             std::get_if<Fortran::parser::AccClause::Async>(&clause.u)) {
-      const auto &asyncClauseValue = asyncClause->v;
-      if (asyncClauseValue) { // async has a value.
-        async = fir::getBase(converter.genExprValue(
-            *Fortran::semantics::GetExpr(*asyncClauseValue), stmtCtx));
-      } else {
-        addAsyncAttr = true;
-      }
+      genAsyncClause(converter, asyncClause, async, addAsyncAttr, stmtCtx);
     } else if (const auto *waitClause =
                    std::get_if<Fortran::parser::AccClause::Wait>(&clause.u)) {
-      const auto &waitClauseValue = waitClause->v;
-      if (waitClauseValue) { // wait has a value.
-        const Fortran::parser::AccWaitArgument &waitArg = *waitClauseValue;
-        const auto &waitList =
-            std::get<std::list<Fortran::parser::ScalarIntExpr>>(waitArg.t);
-        for (const Fortran::parser::ScalarIntExpr &value : waitList) {
-          auto v = fir::getBase(converter.genExprValue(
-              *Fortran::semantics::GetExpr(value), stmtCtx));
-          waitOperands.push_back(v);
-        }
-      } else {
-        addWaitAttr = true;
-      }
+      genWaitClause(converter, waitClause, waitOperands, waitDevnum,
+                    addWaitAttr, stmtCtx);
     } else if (const auto *numGangsClause =
                    std::get_if<Fortran::parser::AccClause::NumGangs>(
                        &clause.u)) {
@@ -416,10 +404,7 @@
           *Fortran::semantics::GetExpr(vectorLengthClause->v), stmtCtx));
     } else if (const auto *ifClause =
                    std::get_if<Fortran::parser::AccClause::If>(&clause.u)) {
-      mlir::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 *selfClause =
                    std::get_if<Fortran::parser::AccClause::Self>(&clause.u)) {
       const Fortran::parser::AccSelfClause &accSelfClause = selfClause->v;
@@ -434,6 +419,21 @@
         } else {
           addSelfAttr = true;
         }
+      } else if (const auto *accClauseList =
+                     std::get_if<Fortran::parser::AccObjectList>(
+                         &accSelfClause.u)) {
+        // TODO This would be nicer to be done in canonicalization step.
+        if (accClauseList->v.size() == 1) {
+          const auto &accObject = accClauseList->v.front();
+          if (const auto *designator =
+                  std::get_if<Fortran::parser::Designator>(&accObject.u)) {
+            if (const auto *name = getDesignatorNameIfDataRef(*designator)) {
+              auto cond = converter.getSymbolAddress(*name->symbol);
+              selfCond = firOpBuilder.createConvert(
+                  currentLocation, firOpBuilder.getI1Type(), cond);
+            }
+          }
+        }
       }
     } else if (const auto *copyClause =
                    std::get_if<Fortran::parser::AccClause::Copy>(&clause.u)) {
@@ -508,8 +508,9 @@
   addOperands(operands, operandSegments, privateOperands);
   addOperands(operands, operandSegments, firstprivateOperands);
 
-  auto parallelOp = createRegionOp<mlir::acc::ParallelOp, mlir::acc::YieldOp>(
-      firOpBuilder, currentLocation, operands, operandSegments);
+  mlir::acc::ParallelOp parallelOp =
+      createRegionOp<mlir::acc::ParallelOp, mlir::acc::YieldOp>(
+          firOpBuilder, currentLocation, operands, operandSegments);
 
   if (addAsyncAttr)
     parallelOp->setAttr(mlir::acc::ParallelOp::getAsyncAttrName(),
@@ -520,6 +521,14 @@
   if (addSelfAttr)
     parallelOp->setAttr(mlir::acc::ParallelOp::getSelfAttrName(),
                         firOpBuilder.getUnitAttr());
+
+  return parallelOp;
+}
+
+static void
+genACCParallelOp(Fortran::lower::AbstractConverter &converter,
+                 const Fortran::parser::AccClauseList &accClauseList) {
+  createParallelOp(converter, accClauseList);
 }
 
 static void genACCDataOp(Fortran::lower::AbstractConverter &converter,
@@ -619,6 +628,37 @@
   }
 }
 
+static void
+genACCParallelLoopOps(Fortran::lower::AbstractConverter &converter,
+                      const Fortran::parser::AccClauseList &accClauseList) {
+  createParallelOp(converter, accClauseList);
+  createLoopOp(converter, accClauseList);
+}
+
+static void
+genACC(Fortran::lower::AbstractConverter &converter,
+       Fortran::lower::pft::Evaluation &eval,
+       const Fortran::parser::OpenACCCombinedConstruct &combinedConstruct) {
+  const auto &beginCombinedDirective =
+      std::get<Fortran::parser::AccBeginCombinedDirective>(combinedConstruct.t);
+  const auto &combinedDirective =
+      std::get<Fortran::parser::AccCombinedDirective>(beginCombinedDirective.t);
+  const auto &accClauseList =
+      std::get<Fortran::parser::AccClauseList>(beginCombinedDirective.t);
+
+  if (combinedDirective.v == llvm::acc::ACCD_kernels_loop) {
+    TODO(converter.getCurrentLocation(),
+         "OpenACC Kernels Loop construct not lowered yet!");
+  } else if (combinedDirective.v == llvm::acc::ACCD_parallel_loop) {
+    genACCParallelLoopOps(converter, accClauseList);
+  } else if (combinedDirective.v == llvm::acc::ACCD_serial_loop) {
+    TODO(converter.getCurrentLocation(),
+         "OpenACC Serial Loop construct not lowered yet!");
+  } else {
+    llvm::report_fatal_error("Unknown combined construct encountered");
+  }
+}
+
 static void
 genACCEnterDataOp(Fortran::lower::AbstractConverter &converter,
                   const Fortran::parser::AccClauseList &accClauseList) {
@@ -979,8 +1019,7 @@
           },
           [&](const Fortran::parser::OpenACCCombinedConstruct
                   &combinedConstruct) {
-            TODO(converter.getCurrentLocation(),
-                 "OpenACC Combined construct not lowered yet!");
+            genACC(converter, eval, combinedConstruct);
           },
           [&](const Fortran::parser::OpenACCLoopConstruct &loopConstruct) {
             genACC(converter, eval, loopConstruct);
diff --git a/flang/test/Lower/OpenACC/acc-loop.f90 b/flang/test/Lower/OpenACC/acc-loop.f90
new file mode 100644
--- /dev/null
+++ b/flang/test/Lower/OpenACC/acc-loop.f90
@@ -0,0 +1,268 @@
+! This test checks lowering of OpenACC loop directive.
+
+! RUN: bbc -fopenacc -emit-fir %s -o - | FileCheck %s
+
+program acc_loop
+
+  integer :: i, j
+  integer, parameter :: n = 10
+  real, dimension(n) :: a, b
+  real, dimension(n, n) :: c, d
+  integer :: gangNum = 8
+  integer :: gangStatic = 8
+  integer :: vectorLength = 128
+  integer, parameter :: tileSize = 2
+
+
+  !$acc loop
+  DO i = 1, n
+    a(i) = b(i)
+  END DO
+
+!CHECK:      acc.loop {
+!CHECK:        fir.do_loop
+!CHECK:        acc.yield
+!CHECK-NEXT: }{{$}}
+
+ !$acc loop seq
+  DO i = 1, n
+    a(i) = b(i)
+  END DO
+
+!CHECK:      acc.loop {
+!CHECK:        fir.do_loop
+!CHECK:        acc.yield
+!CHECK-NEXT: } attributes {seq}
+
+  !$acc loop auto
+  DO i = 1, n
+    a(i) = b(i)
+  END DO
+
+!CHECK:      acc.loop {
+!CHECK:        fir.do_loop
+!CHECK:        acc.yield
+!CHECK-NEXT: } attributes {auto}
+
+  !$acc loop independent
+  DO i = 1, n
+    a(i) = b(i)
+  END DO
+
+!CHECK:      acc.loop {
+!CHECK:        fir.do_loop
+!CHECK:        acc.yield
+!CHECK-NEXT: } attributes {independent}
+
+  !$acc loop gang
+  DO i = 1, n
+    a(i) = b(i)
+  END DO
+
+!CHECK:      acc.loop gang {
+!CHECK:        fir.do_loop
+!CHECK:        acc.yield
+!CHECK-NEXT: }{{$}}
+
+  !$acc loop gang(num: 8)
+  DO i = 1, n
+    a(i) = b(i)
+  END DO
+
+!CHECK:      [[GANGNUM1:%.*]] = arith.constant 8 : i32
+!CHECK-NEXT: acc.loop gang(num=[[GANGNUM1]]: i32) {
+!CHECK:        fir.do_loop
+!CHECK:        acc.yield
+!CHECK-NEXT: }{{$}}
+
+  !$acc loop gang(num: gangNum)
+  DO i = 1, n
+    a(i) = b(i)
+  END DO
+
+!CHECK:      [[GANGNUM2:%.*]] = fir.load %{{.*}} : !fir.ref<i32>
+!CHECK-NEXT: acc.loop gang(num=[[GANGNUM2]]: i32) {
+!CHECK:        fir.do_loop
+!CHECK:        acc.yield
+!CHECK-NEXT: }{{$}}
+
+ !$acc loop gang(num: gangNum, static: gangStatic)
+  DO i = 1, n
+    a(i) = b(i)
+  END DO
+
+!CHECK: acc.loop gang(num=%{{.*}}: i32, static=%{{.*}}: i32) {
+!CHECK:        fir.do_loop
+!CHECK:        acc.yield
+!CHECK-NEXT: }{{$}}
+
+  !$acc loop vector
+  DO i = 1, n
+    a(i) = b(i)
+  END DO
+
+!CHECK:      acc.loop vector {
+!CHECK:        fir.do_loop
+!CHECK:        acc.yield
+!CHECK-NEXT: }{{$}}
+
+  !$acc loop vector(128)
+  DO i = 1, n
+    a(i) = b(i)
+  END DO
+
+!CHECK: [[CONSTANT128:%.*]] = arith.constant 128 : i32
+!CHECK:      acc.loop vector([[CONSTANT128]]: i32) {
+!CHECK:        fir.do_loop
+!CHECK:        acc.yield
+!CHECK-NEXT: }{{$}}
+
+  !$acc loop vector(vectorLength)
+  DO i = 1, n
+    a(i) = b(i)
+  END DO
+
+!CHECK:      [[VECTORLENGTH:%.*]] = fir.load %{{.*}} : !fir.ref<i32>
+!CHECK:      acc.loop vector([[VECTORLENGTH]]: i32) {
+!CHECK:        fir.do_loop
+!CHECK:        acc.yield
+!CHECK-NEXT: }{{$}}
+
+!$acc loop worker
+  DO i = 1, n
+    a(i) = b(i)
+  END DO
+
+!CHECK:      acc.loop worker {
+!CHECK:        fir.do_loop
+!CHECK:        acc.yield
+!CHECK-NEXT: }{{$}}
+
+  !$acc loop worker(128)
+  DO i = 1, n
+    a(i) = b(i)
+  END DO
+
+!CHECK: [[WORKER128:%.*]] = arith.constant 128 : i32
+!CHECK:      acc.loop worker([[WORKER128]]: i32) {
+!CHECK:        fir.do_loop
+!CHECK:        acc.yield
+!CHECK-NEXT: }{{$}}
+
+  !$acc loop private(c)
+  DO i = 1, n
+    a(i) = b(i)
+  END DO
+
+!CHECK:      acc.loop private(%{{.*}}: !fir.ref<!fir.array<10x10xf32>>) {
+!CHECK:        fir.do_loop
+!CHECK:        acc.yield
+!CHECK-NEXT: }{{$}}
+
+  !$acc loop private(c, d)
+  DO i = 1, n
+    a(i) = b(i)
+  END DO
+
+!CHECK:      acc.loop private(%{{.*}}: !fir.ref<!fir.array<10x10xf32>>, %{{.*}}: !fir.ref<!fir.array<10x10xf32>>) {
+!CHECK:        fir.do_loop
+!CHECK:        acc.yield
+!CHECK-NEXT: }{{$}}
+
+  !$acc loop private(c) private(d)
+  DO i = 1, n
+    a(i) = b(i)
+  END DO
+
+!CHECK:      acc.loop private(%{{.*}}: !fir.ref<!fir.array<10x10xf32>>, %{{.*}}: !fir.ref<!fir.array<10x10xf32>>) {
+!CHECK:        fir.do_loop
+!CHECK:        acc.yield
+!CHECK-NEXT: }{{$}}
+
+  !$acc loop tile(2)
+  DO i = 1, n
+    a(i) = b(i)
+  END DO
+!CHECK:      [[TILESIZE:%.*]] = arith.constant 2 : i32
+!CHECK:      acc.loop tile([[TILESIZE]]: i32) {
+!CHECK:        fir.do_loop
+!CHECK:        acc.yield
+!CHECK-NEXT: }{{$}}
+
+ !$acc loop tile(*)
+  DO i = 1, n
+    a(i) = b(i)
+  END DO
+!CHECK:      [[TILESIZEM1:%.*]] = arith.constant -1 : i32
+!CHECK:      acc.loop tile([[TILESIZEM1]]: i32) {
+!CHECK:        fir.do_loop
+!CHECK:        acc.yield
+!CHECK-NEXT: }{{$}}
+
+  !$acc loop tile(2, 2)
+  DO i = 1, n
+    DO j = 1, n
+      c(i, j) = d(i, j)
+    END DO
+  END DO
+
+!CHECK:      [[TILESIZE1:%.*]] = arith.constant 2 : i32
+!CHECK:      [[TILESIZE2:%.*]] = arith.constant 2 : i32
+!CHECK:      acc.loop tile([[TILESIZE1]]: i32, [[TILESIZE2]]: i32) {
+!CHECK:        fir.do_loop
+!CHECK:        acc.yield
+!CHECK-NEXT: }{{$}}
+
+  !$acc loop tile(tileSize)
+  DO i = 1, n
+    a(i) = b(i)
+  END DO
+
+!CHECK:      acc.loop tile(%{{.*}}: i32) {
+!CHECK:        fir.do_loop
+!CHECK:        acc.yield
+!CHECK-NEXT: }{{$}}
+
+  !$acc loop tile(tileSize, tileSize)
+  DO i = 1, n
+    DO j = 1, n
+      c(i, j) = d(i, j)
+    END DO
+  END DO
+
+!CHECK:      acc.loop tile(%{{.*}}: i32, %{{.*}}: i32) {
+!CHECK:        fir.do_loop
+!CHECK:        acc.yield
+!CHECK-NEXT: }{{$}}
+
+  !$acc loop collapse(2)
+  DO i = 1, n
+    DO j = 1, n
+      c(i, j) = d(i, j)
+    END DO
+  END DO
+
+!CHECK:      acc.loop {
+!CHECK:        fir.do_loop
+!CHECK:          fir.do_loop
+!CHECK:        acc.yield
+!CHECK-NEXT: } attributes {collapse = 2 : i64}
+
+  !$acc loop
+  DO i = 1, n
+    !$acc loop
+    DO j = 1, n
+      c(i, j) = d(i, j)
+    END DO
+  END DO
+
+!CHECK:      acc.loop {
+!CHECK:        fir.do_loop
+!CHECK:          acc.loop {
+!CHECK:            fir.do_loop
+!CHECK:            acc.yield
+!CHECK-NEXT:   }{{$}}
+!CHECK:        acc.yield
+!CHECK-NEXT: }{{$}}
+
+end program
diff --git a/flang/test/Lower/OpenACC/acc-parallel-loop.f90 b/flang/test/Lower/OpenACC/acc-parallel-loop.f90
new file mode 100644
--- /dev/null
+++ b/flang/test/Lower/OpenACC/acc-parallel-loop.f90
@@ -0,0 +1,697 @@
+! This test checks lowering of OpenACC parallel loop combined directive.
+
+! RUN: bbc -fopenacc -emit-fir %s -o - | FileCheck %s
+
+subroutine acc_parallel_loop
+  integer :: i, j
+
+  integer :: async = 1
+  integer :: wait1 = 1
+  integer :: wait2 = 2
+  integer :: numGangs = 1
+  integer :: numWorkers = 10
+  integer :: vectorLength = 128
+  logical :: ifCondition = .TRUE.
+  integer, parameter :: n = 10
+  real, dimension(n) :: a, b, c
+  real, dimension(n, n) :: d, e
+  real, pointer :: f, g
+
+  integer :: gangNum = 8
+  integer :: gangStatic = 8
+  integer :: vectorNum = 128
+  integer, parameter :: tileSize = 2
+
+!CHECK: [[A:%.*]] = fir.alloca !fir.array<10xf32> {{{.*}}uniq_name = "{{.*}}Ea"}
+!CHECK: [[B:%.*]] = fir.alloca !fir.array<10xf32> {{{.*}}uniq_name = "{{.*}}Eb"}
+!CHECK: [[C:%.*]] = fir.alloca !fir.array<10xf32> {{{.*}}uniq_name = "{{.*}}Ec"}
+!CHECK: [[F:%.*]] = fir.alloca !fir.box<!fir.ptr<f32>> {bindc_name = "f", uniq_name = "{{.*}}Ef"}
+!CHECK: [[G:%.*]] = fir.alloca !fir.box<!fir.ptr<f32>> {bindc_name = "g", uniq_name = "{{.*}}Eg"}
+!CHECK: [[IFCONDITION:%.*]] = fir.address_of(@{{.*}}ifcondition) : !fir.ref<!fir.logical<4>>
+
+  !$acc parallel loop
+  DO i = 1, n
+    a(i) = b(i)
+  END DO
+
+!CHECK:      acc.parallel {
+!CHECK:        acc.loop {
+!CHECK:          fir.do_loop
+!CHECK:          acc.yield
+!CHECK-NEXT:   }{{$}}
+!CHECK:        acc.yield
+!CHECK-NEXT: }{{$}}
+
+  !$acc parallel loop async
+  DO i = 1, n
+    a(i) = b(i)
+  END DO
+  !$acc end parallel loop
+
+!CHECK:      acc.parallel {
+!CHECK:        acc.loop {
+!CHECK:          fir.do_loop
+!CHECK:          acc.yield
+!CHECK-NEXT:   }{{$}}
+!CHECK:        acc.yield
+!CHECK-NEXT: } attributes {asyncAttr}
+
+  !$acc parallel loop async(1)
+  DO i = 1, n
+    a(i) = b(i)
+  END DO
+
+!CHECK:      [[ASYNC1:%.*]] = arith.constant 1 : i32
+!CHECK:      acc.parallel async([[ASYNC1]]: i32) {
+!CHECK:        acc.loop {
+!CHECK:          fir.do_loop
+!CHECK:          acc.yield
+!CHECK-NEXT:   }{{$}}
+!CHECK:        acc.yield
+!CHECK-NEXT: }{{$}}
+
+  !$acc parallel loop async(async)
+  DO i = 1, n
+    a(i) = b(i)
+  END DO
+
+!CHECK:      [[ASYNC2:%.*]] = fir.load %{{.*}} : !fir.ref<i32>
+!CHECK:      acc.parallel async([[ASYNC2]]: i32) {
+!CHECK:        acc.loop {
+!CHECK:          fir.do_loop
+!CHECK:          acc.yield
+!CHECK-NEXT:   }{{$}}
+!CHECK:        acc.yield
+!CHECK-NEXT: }{{$}}
+
+  !$acc parallel loop wait
+  DO i = 1, n
+    a(i) = b(i)
+  END DO
+
+!CHECK:      acc.parallel {
+!CHECK:        acc.loop {
+!CHECK:          fir.do_loop
+!CHECK:          acc.yield
+!CHECK-NEXT:   }{{$}}
+!CHECK:        acc.yield
+!CHECK-NEXT: } attributes {waitAttr}
+
+  !$acc parallel loop wait(1)
+  DO i = 1, n
+    a(i) = b(i)
+  END DO
+
+!CHECK:      [[WAIT1:%.*]] = arith.constant 1 : i32
+!CHECK:      acc.parallel wait([[WAIT1]]: i32) {
+!CHECK:        acc.loop {
+!CHECK:          fir.do_loop
+!CHECK:          acc.yield
+!CHECK-NEXT:   }{{$}}
+!CHECK:        acc.yield
+!CHECK-NEXT: }{{$}}
+
+  !$acc parallel loop wait(1, 2)
+  DO i = 1, n
+    a(i) = b(i)
+  END DO
+
+!CHECK:      [[WAIT2:%.*]] = arith.constant 1 : i32
+!CHECK:      [[WAIT3:%.*]] = arith.constant 2 : i32
+!CHECK:      acc.parallel wait([[WAIT2]]: i32, [[WAIT3]]: i32) {
+!CHECK:        acc.loop {
+!CHECK:          fir.do_loop
+!CHECK:          acc.yield
+!CHECK-NEXT:   }{{$}}
+!CHECK:        acc.yield
+!CHECK-NEXT: }{{$}}
+
+  !$acc parallel loop wait(wait1, wait2)
+  DO i = 1, n
+    a(i) = b(i)
+  END DO
+
+!CHECK:      [[WAIT4:%.*]] = fir.load %{{.*}} : !fir.ref<i32>
+!CHECK:      [[WAIT5:%.*]] = fir.load %{{.*}} : !fir.ref<i32>
+!CHECK:      acc.parallel wait([[WAIT4]]: i32, [[WAIT5]]: i32) {
+!CHECK:        acc.loop {
+!CHECK:          fir.do_loop
+!CHECK:          acc.yield
+!CHECK-NEXT:   }{{$}}
+!CHECK:        acc.yield
+!CHECK-NEXT: }{{$}}
+
+  !$acc parallel loop num_gangs(1)
+  DO i = 1, n
+    a(i) = b(i)
+  END DO
+
+!CHECK:      [[NUMGANGS1:%.*]] = arith.constant 1 : i32
+!CHECK:      acc.parallel num_gangs([[NUMGANGS1]]: i32) {
+!CHECK:        acc.loop {
+!CHECK:          fir.do_loop
+!CHECK:          acc.yield
+!CHECK-NEXT:   }{{$}}
+!CHECK:        acc.yield
+!CHECK-NEXT: }{{$}}
+
+  !$acc parallel loop num_gangs(numGangs)
+  DO i = 1, n
+    a(i) = b(i)
+  END DO
+
+!CHECK:      [[NUMGANGS2:%.*]] = fir.load %{{.*}} : !fir.ref<i32>
+!CHECK:      acc.parallel num_gangs([[NUMGANGS2]]: i32) {
+!CHECK:        acc.loop {
+!CHECK:          fir.do_loop
+!CHECK:          acc.yield
+!CHECK-NEXT:   }{{$}}
+!CHECK:        acc.yield
+!CHECK-NEXT: }{{$}}
+
+  !$acc parallel loop num_workers(10)
+  DO i = 1, n
+    a(i) = b(i)
+  END DO
+
+!CHECK:      [[NUMWORKERS1:%.*]] = arith.constant 10 : i32
+!CHECK:      acc.parallel num_workers([[NUMWORKERS1]]: i32) {
+!CHECK:        acc.loop {
+!CHECK:          fir.do_loop
+!CHECK:          acc.yield
+!CHECK-NEXT:   }{{$}}
+!CHECK:        acc.yield
+!CHECK-NEXT: }{{$}}
+
+  !$acc parallel loop num_workers(numWorkers)
+  DO i = 1, n
+    a(i) = b(i)
+  END DO
+
+!CHECK:      [[NUMWORKERS2:%.*]] = fir.load %{{.*}} : !fir.ref<i32>
+!CHECK:      acc.parallel num_workers([[NUMWORKERS2]]: i32) {
+!CHECK:        acc.loop {
+!CHECK:          fir.do_loop
+!CHECK:          acc.yield
+!CHECK-NEXT:   }{{$}}
+!CHECK:        acc.yield
+!CHECK-NEXT: }{{$}}
+
+  !$acc parallel loop vector_length(128)
+  DO i = 1, n
+    a(i) = b(i)
+  END DO
+
+!CHECK:      [[VECTORLENGTH1:%.*]] = arith.constant 128 : i32
+!CHECK:      acc.parallel vector_length([[VECTORLENGTH1]]: i32) {
+!CHECK:        acc.loop {
+!CHECK:          fir.do_loop
+!CHECK:          acc.yield
+!CHECK-NEXT:   }{{$}}
+!CHECK:        acc.yield
+!CHECK-NEXT: }{{$}}
+
+  !$acc parallel loop vector_length(vectorLength)
+  DO i = 1, n
+    a(i) = b(i)
+  END DO
+
+!CHECK:      [[VECTORLENGTH2:%.*]] = fir.load %{{.*}} : !fir.ref<i32>
+!CHECK:      acc.parallel vector_length([[VECTORLENGTH2]]: i32) {
+!CHECK:        acc.loop {
+!CHECK:          fir.do_loop
+!CHECK:          acc.yield
+!CHECK-NEXT:   }{{$}}
+!CHECK:        acc.yield
+!CHECK-NEXT: }{{$}}
+
+  !$acc parallel loop if(.TRUE.)
+  DO i = 1, n
+    a(i) = b(i)
+  END DO
+
+!CHECK:      [[IF1:%.*]] = arith.constant true
+!CHECK:      acc.parallel if([[IF1]]) {
+!CHECK:        acc.loop {
+!CHECK:          fir.do_loop
+!CHECK:          acc.yield
+!CHECK-NEXT:   }{{$}}
+!CHECK:        acc.yield
+!CHECK-NEXT: }{{$}}
+
+  !$acc parallel loop if(ifCondition)
+  DO i = 1, n
+    a(i) = b(i)
+  END DO
+
+!CHECK:      [[IFCOND:%.*]] = fir.load %{{.*}} : !fir.ref<!fir.logical<4>>
+!CHECK:      [[IF2:%.*]] = fir.convert [[IFCOND]] : (!fir.logical<4>) -> i1
+!CHECK:      acc.parallel if([[IF2]]) {
+!CHECK:        acc.loop {
+!CHECK:          fir.do_loop
+!CHECK:          acc.yield
+!CHECK-NEXT:   }{{$}}
+!CHECK:        acc.yield
+!CHECK-NEXT: }{{$}}
+
+  !$acc parallel loop self(.TRUE.)
+  DO i = 1, n
+    a(i) = b(i)
+  END DO
+
+!CHECK:      [[SELF1:%.*]] = arith.constant true
+!CHECK:      acc.parallel self([[SELF1]]) {
+!CHECK:        acc.loop {
+!CHECK:          fir.do_loop
+!CHECK:          acc.yield
+!CHECK-NEXT:   }{{$}}
+!CHECK:        acc.yield
+!CHECK-NEXT: }{{$}}
+
+  !$acc parallel loop self
+  DO i = 1, n
+    a(i) = b(i)
+  END DO
+
+!CHECK:      acc.parallel {
+!CHECK:        acc.loop {
+!CHECK:          fir.do_loop
+!CHECK:          acc.yield
+!CHECK-NEXT:   }{{$}}
+!CHECK:        acc.yield
+!CHECK-NEXT: } attributes {selfAttr}
+
+  !$acc parallel loop self(ifCondition)
+  DO i = 1, n
+    a(i) = b(i)
+  END DO
+
+!CHECK:      [[SELF2:%.*]] = fir.convert [[IFCONDITION]] : (!fir.ref<!fir.logical<4>>) -> i1
+!CHECK:      acc.parallel self([[SELF2]]) {
+!CHECK:        acc.loop {
+!CHECK:          fir.do_loop
+!CHECK:          acc.yield
+!CHECK-NEXT:   }{{$}}
+!CHECK:        acc.yield
+!CHECK-NEXT: }{{$}}
+
+  !$acc parallel loop copy(a, b)
+  DO i = 1, n
+    a(i) = b(i)
+  END DO
+
+!CHECK:      acc.parallel copy([[A]]: !fir.ref<!fir.array<10xf32>>, [[B]]: !fir.ref<!fir.array<10xf32>>) {
+!CHECK:        acc.loop {
+!CHECK:          fir.do_loop
+!CHECK:          acc.yield
+!CHECK-NEXT:   }{{$}}
+!CHECK:        acc.yield
+!CHECK-NEXT: }{{$}}
+
+  !$acc parallel loop copy(a) copy(b)
+  DO i = 1, n
+    a(i) = b(i)
+  END DO
+
+!CHECK:      acc.parallel copy([[A]]: !fir.ref<!fir.array<10xf32>>, [[B]]: !fir.ref<!fir.array<10xf32>>) {
+!CHECK:        acc.loop {
+!CHECK:          fir.do_loop
+!CHECK:          acc.yield
+!CHECK-NEXT:   }{{$}}
+!CHECK:        acc.yield
+!CHECK-NEXT: }{{$}}
+
+  !$acc parallel loop copyin(a) copyin(readonly: b)
+  DO i = 1, n
+    a(i) = b(i)
+  END DO
+
+!CHECK:      acc.parallel copyin([[A]]: !fir.ref<!fir.array<10xf32>>) copyin_readonly([[B]]: !fir.ref<!fir.array<10xf32>>) {
+!CHECK:        acc.loop {
+!CHECK:          fir.do_loop
+!CHECK:          acc.yield
+!CHECK-NEXT:   }{{$}}
+!CHECK:        acc.yield
+!CHECK-NEXT: }{{$}}
+
+  !$acc parallel loop copyout(a) copyout(zero: b)
+  DO i = 1, n
+    a(i) = b(i)
+  END DO
+
+!CHECK:      acc.parallel copyout([[A]]: !fir.ref<!fir.array<10xf32>>) copyout_zero([[B]]: !fir.ref<!fir.array<10xf32>>) {
+!CHECK:        acc.loop {
+!CHECK:          fir.do_loop
+!CHECK:          acc.yield
+!CHECK-NEXT:   }{{$}}
+!CHECK:        acc.yield
+!CHECK-NEXT: }{{$}}
+
+  !$acc parallel loop create(b) create(zero: a)
+  DO i = 1, n
+    a(i) = b(i)
+  END DO
+
+!CHECK:      acc.parallel create([[B]]: !fir.ref<!fir.array<10xf32>>) create_zero([[A]]: !fir.ref<!fir.array<10xf32>>) {
+!CHECK:        acc.loop {
+!CHECK:          fir.do_loop
+!CHECK:          acc.yield
+!CHECK-NEXT:   }{{$}}
+!CHECK:        acc.yield
+!CHECK-NEXT: }{{$}}
+
+  !$acc parallel loop no_create(a, b)
+  DO i = 1, n
+    a(i) = b(i)
+  END DO
+
+!CHECK:      acc.parallel no_create([[A]]: !fir.ref<!fir.array<10xf32>>, [[B]]: !fir.ref<!fir.array<10xf32>>) {
+!CHECK:        acc.loop {
+!CHECK:          fir.do_loop
+!CHECK:          acc.yield
+!CHECK-NEXT:   }{{$}}
+!CHECK:        acc.yield
+!CHECK-NEXT: }{{$}}
+
+  !$acc parallel loop present(a, b)
+  DO i = 1, n
+    a(i) = b(i)
+  END DO
+
+!CHECK:      acc.parallel present([[A]]: !fir.ref<!fir.array<10xf32>>, [[B]]: !fir.ref<!fir.array<10xf32>>) {
+!CHECK:        acc.loop {
+!CHECK:          fir.do_loop
+!CHECK:          acc.yield
+!CHECK-NEXT:   }{{$}}
+!CHECK:        acc.yield
+!CHECK-NEXT: }{{$}}
+
+  !$acc parallel loop deviceptr(a) deviceptr(b)
+  DO i = 1, n
+    a(i) = b(i)
+  END DO
+
+!CHECK:      acc.parallel deviceptr([[A]]: !fir.ref<!fir.array<10xf32>>, [[B]]: !fir.ref<!fir.array<10xf32>>) {
+!CHECK:        acc.loop {
+!CHECK:          fir.do_loop
+!CHECK:          acc.yield
+!CHECK-NEXT:   }{{$}}
+!CHECK:        acc.yield
+!CHECK-NEXT: }{{$}}
+
+  !$acc parallel loop attach(f, g)
+  DO i = 1, n
+    a(i) = b(i)
+  END DO
+
+!CHECK:      acc.parallel attach([[F]]: !fir.ref<!fir.box<!fir.ptr<f32>>>, [[G]]: !fir.ref<!fir.box<!fir.ptr<f32>>>) {
+!CHECK:        acc.loop {
+!CHECK:          fir.do_loop
+!CHECK:          acc.yield
+!CHECK-NEXT:   }{{$}}
+!CHECK:        acc.yield
+!CHECK-NEXT: }{{$}}
+
+  !$acc parallel loop private(a) firstprivate(b)
+  DO i = 1, n
+    a(i) = b(i)
+  END DO
+
+!CHECK:      acc.parallel private([[A]]: !fir.ref<!fir.array<10xf32>>) firstprivate([[B]]: !fir.ref<!fir.array<10xf32>>) {
+!CHECK:        acc.loop private([[A]]: !fir.ref<!fir.array<10xf32>>) {
+!CHECK:          fir.do_loop
+!CHECK:          acc.yield
+!CHECK-NEXT:   }{{$}}
+!CHECK:        acc.yield
+!CHECK-NEXT: }{{$}}
+
+  !$acc parallel loop seq
+  DO i = 1, n
+    a(i) = b(i)
+  END DO
+
+!CHECK:      acc.parallel {
+!CHECK:        acc.loop {
+!CHECK:          fir.do_loop
+!CHECK:          acc.yield
+!CHECK-NEXT:   } attributes {seq}
+!CHECK:        acc.yield
+!CHECK-NEXT: }{{$}}
+
+  !$acc parallel loop auto
+  DO i = 1, n
+    a(i) = b(i)
+  END DO
+
+!CHECK:      acc.parallel {
+!CHECK:        acc.loop {
+!CHECK:          fir.do_loop
+!CHECK:          acc.yield
+!CHECK-NEXT:   } attributes {auto}
+!CHECK:        acc.yield
+!CHECK-NEXT: }{{$}}
+
+  !$acc parallel loop independent
+  DO i = 1, n
+    a(i) = b(i)
+  END DO
+
+!CHECK:      acc.parallel {
+!CHECK:        acc.loop {
+!CHECK:          fir.do_loop
+!CHECK:          acc.yield
+!CHECK-NEXT:   } attributes {independent}
+!CHECK:        acc.yield
+!CHECK-NEXT: }{{$}}
+
+  !$acc parallel loop gang
+  DO i = 1, n
+    a(i) = b(i)
+  END DO
+
+!CHECK:      acc.parallel {
+!CHECK:        acc.loop gang {
+!CHECK:          fir.do_loop
+!CHECK:          acc.yield
+!CHECK-NEXT:   }{{$}}
+!CHECK:        acc.yield
+!CHECK-NEXT: }{{$}}
+
+  !$acc parallel loop gang(num: 8)
+  DO i = 1, n
+    a(i) = b(i)
+  END DO
+
+!CHECK:      acc.parallel {
+!CHECK:        [[GANGNUM1:%.*]] = arith.constant 8 : i32
+!CHECK-NEXT:   acc.loop gang(num=[[GANGNUM1]]: i32) {
+!CHECK:          fir.do_loop
+!CHECK:          acc.yield
+!CHECK-NEXT:   }{{$}}
+!CHECK:        acc.yield
+!CHECK-NEXT: }{{$}}
+
+  !$acc parallel loop gang(num: gangNum)
+  DO i = 1, n
+    a(i) = b(i)
+  END DO
+
+!CHECK:      acc.parallel {
+!CHECK:        [[GANGNUM2:%.*]] = fir.load %{{.*}} : !fir.ref<i32>
+!CHECK-NEXT:   acc.loop gang(num=[[GANGNUM2]]: i32) {
+!CHECK:          fir.do_loop
+!CHECK:          acc.yield
+!CHECK-NEXT:   }{{$}}
+!CHECK:        acc.yield
+!CHECK-NEXT: }{{$}}
+
+ !$acc parallel loop gang(num: gangNum, static: gangStatic)
+  DO i = 1, n
+    a(i) = b(i)
+  END DO
+
+!CHECK:      acc.parallel {
+!CHECK:        acc.loop gang(num=%{{.*}}: i32, static=%{{.*}}: i32) {
+!CHECK:          fir.do_loop
+!CHECK:          acc.yield
+!CHECK-NEXT:   }{{$}}
+!CHECK:        acc.yield
+!CHECK-NEXT: }{{$}}
+
+  !$acc parallel loop vector
+  DO i = 1, n
+    a(i) = b(i)
+  END DO
+!CHECK:      acc.parallel {
+!CHECK:        acc.loop vector {
+!CHECK:          fir.do_loop
+!CHECK:          acc.yield
+!CHECK-NEXT:   }{{$}}
+!CHECK:        acc.yield
+!CHECK-NEXT: }{{$}}
+
+  !$acc parallel loop vector(128)
+  DO i = 1, n
+    a(i) = b(i)
+  END DO
+
+!CHECK:      acc.parallel {
+!CHECK:        [[CONSTANT128:%.*]] = arith.constant 128 : i32
+!CHECK:        acc.loop vector([[CONSTANT128]]: i32) {
+!CHECK:          fir.do_loop
+!CHECK:          acc.yield
+!CHECK-NEXT:   }{{$}}
+!CHECK:        acc.yield
+!CHECK-NEXT: }{{$}}
+
+  !$acc parallel loop vector(vectorLength)
+  DO i = 1, n
+    a(i) = b(i)
+  END DO
+
+!CHECK:      acc.parallel {
+!CHECK:        [[VECTORLENGTH:%.*]] = fir.load %{{.*}} : !fir.ref<i32>
+!CHECK:        acc.loop vector([[VECTORLENGTH]]: i32) {
+!CHECK:          fir.do_loop
+!CHECK:          acc.yield
+!CHECK-NEXT:   }{{$}}
+!CHECK:        acc.yield
+!CHECK-NEXT: }{{$}}
+
+  !$acc parallel loop worker
+  DO i = 1, n
+    a(i) = b(i)
+  END DO
+
+!CHECK:      acc.parallel {
+!CHECK:        acc.loop worker {
+!CHECK:          fir.do_loop
+!CHECK:          acc.yield
+!CHECK-NEXT:   }{{$}}
+!CHECK:        acc.yield
+!CHECK-NEXT: }{{$}}
+
+  !$acc parallel loop worker(128)
+  DO i = 1, n
+    a(i) = b(i)
+  END DO
+
+!CHECK:      acc.parallel {
+!CHECK:        [[WORKER128:%.*]] = arith.constant 128 : i32
+!CHECK:        acc.loop worker([[WORKER128]]: i32) {
+!CHECK:          fir.do_loop
+!CHECK:          acc.yield
+!CHECK-NEXT:   }{{$}}
+!CHECK:        acc.yield
+!CHECK-NEXT: }{{$}}
+
+  !$acc parallel loop collapse(2)
+  DO i = 1, n
+    DO j = 1, n
+      d(i, j) = e(i, j)
+    END DO
+  END DO
+
+!CHECK:      acc.parallel {
+!CHECK:        acc.loop {
+!CHECK:          fir.do_loop
+!CHECK:            fir.do_loop
+!CHECK:          acc.yield
+!CHECK-NEXT:   } attributes {collapse = 2 : i64}
+!CHECK:        acc.yield
+!CHECK-NEXT: }{{$}}
+
+  !$acc parallel loop
+  DO i = 1, n
+    !$acc loop
+    DO j = 1, n
+      d(i, j) = e(i, j)
+    END DO
+  END DO
+
+!CHECK:      acc.parallel {
+!CHECK:        acc.loop {
+!CHECK:          fir.do_loop
+!CHECK:            acc.loop {
+!CHECK:              fir.do_loop
+!CHECK:              acc.yield
+!CHECK-NEXT:     }{{$}}
+!CHECK:          acc.yield
+!CHECK-NEXT:   }{{$}}
+!CHECK:        acc.yield
+!CHECK-NEXT: }{{$}}
+
+ !$acc parallel loop tile(2)
+  DO i = 1, n
+    a(i) = b(i)
+  END DO
+
+!CHECK:      acc.parallel {
+!CHECK:        [[TILESIZE:%.*]] = arith.constant 2 : i32
+!CHECK:        acc.loop tile([[TILESIZE]]: i32) {
+!CHECK:          fir.do_loop
+!CHECK:          acc.yield
+!CHECK-NEXT:   }{{$}}
+!CHECK:        acc.yield
+!CHECK-NEXT: }{{$}}
+
+ !$acc parallel loop tile(*)
+  DO i = 1, n
+    a(i) = b(i)
+  END DO
+
+!CHECK:      acc.parallel {
+!CHECK:        [[TILESIZEM1:%.*]] = arith.constant -1 : i32
+!CHECK:        acc.loop tile([[TILESIZEM1]]: i32) {
+!CHECK:          fir.do_loop
+!CHECK:          acc.yield
+!CHECK-NEXT:   }{{$}}
+!CHECK:        acc.yield
+!CHECK-NEXT: }{{$}}
+
+  !$acc parallel loop tile(2, 2)
+  DO i = 1, n
+    DO j = 1, n
+      d(i, j) = e(i, j)
+    END DO
+  END DO
+
+!CHECK:      acc.parallel {
+!CHECK:        [[TILESIZE1:%.*]] = arith.constant 2 : i32
+!CHECK:        [[TILESIZE2:%.*]] = arith.constant 2 : i32
+!CHECK:        acc.loop tile([[TILESIZE1]]: i32, [[TILESIZE2]]: i32) {
+!CHECK:          fir.do_loop
+!CHECK:          acc.yield
+!CHECK-NEXT:   }{{$}}
+!CHECK:        acc.yield
+!CHECK-NEXT: }{{$}}
+
+  !$acc parallel loop tile(tileSize)
+  DO i = 1, n
+    a(i) = b(i)
+  END DO
+
+!CHECK:      acc.parallel {
+!CHECK:        acc.loop tile(%{{.*}}: i32) {
+!CHECK:          fir.do_loop
+!CHECK:          acc.yield
+!CHECK-NEXT:   }{{$}}
+!CHECK:        acc.yield
+!CHECK-NEXT: }{{$}}
+
+  !$acc parallel loop tile(tileSize, tileSize)
+  DO i = 1, n
+    DO j = 1, n
+      d(i, j) = e(i, j)
+    END DO
+  END DO
+
+!CHECK:      acc.parallel {
+!CHECK:        acc.loop tile(%{{.*}}: i32, %{{.*}}: i32) {
+!CHECK:          fir.do_loop
+!CHECK:          acc.yield
+!CHECK-NEXT:   }{{$}}
+!CHECK:        acc.yield
+!CHECK-NEXT: }{{$}}
+
+end subroutine acc_parallel_loop
diff --git a/flang/test/Lower/OpenACC/acc-parallel.f90 b/flang/test/Lower/OpenACC/acc-parallel.f90
new file mode 100644
--- /dev/null
+++ b/flang/test/Lower/OpenACC/acc-parallel.f90
@@ -0,0 +1,246 @@
+! This test checks lowering of OpenACC parallel directive.
+
+! RUN: bbc -fopenacc -emit-fir %s -o - | FileCheck %s
+
+subroutine acc_parallel
+  integer :: i, j
+
+  integer :: async = 1
+  integer :: wait1 = 1
+  integer :: wait2 = 2
+  integer :: numGangs = 1
+  integer :: numWorkers = 10
+  integer :: vectorLength = 128
+  logical :: ifCondition = .TRUE.
+  real, dimension(10, 10) :: a, b, c
+  real, pointer :: d, e
+
+!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"}
+!CHECK: [[IFCONDITION:%.*]] = fir.address_of(@{{.*}}ifcondition) : !fir.ref<!fir.logical<4>>
+
+  !$acc parallel
+  !$acc end parallel
+
+!CHECK:      acc.parallel {
+!CHECK:        acc.yield
+!CHECK-NEXT: }{{$}}
+
+  !$acc parallel async
+  !$acc end parallel
+
+!CHECK:      acc.parallel {
+!CHECK:        acc.yield
+!CHECK-NEXT: } attributes {asyncAttr}
+
+  !$acc parallel async(1)
+  !$acc end parallel
+
+!CHECK:      [[ASYNC1:%.*]] = arith.constant 1 : i32
+!CHECK:      acc.parallel async([[ASYNC1]]: i32) {
+!CHECK:        acc.yield
+!CHECK-NEXT: }{{$}}
+
+  !$acc parallel async(async)
+  !$acc end parallel
+
+!CHECK:      [[ASYNC2:%.*]] = fir.load %{{.*}} : !fir.ref<i32>
+!CHECK:      acc.parallel async([[ASYNC2]]: i32) {
+!CHECK:        acc.yield
+!CHECK-NEXT: }{{$}}
+
+  !$acc parallel wait
+  !$acc end parallel
+
+!CHECK:      acc.parallel {
+!CHECK:        acc.yield
+!CHECK-NEXT: } attributes {waitAttr}
+
+  !$acc parallel wait(1)
+  !$acc end parallel
+
+!CHECK:      [[WAIT1:%.*]] = arith.constant 1 : i32
+!CHECK:      acc.parallel wait([[WAIT1]]: i32) {
+!CHECK:        acc.yield
+!CHECK-NEXT: }{{$}}
+
+  !$acc parallel wait(1, 2)
+  !$acc end parallel
+
+!CHECK:      [[WAIT2:%.*]] = arith.constant 1 : i32
+!CHECK:      [[WAIT3:%.*]] = arith.constant 2 : i32
+!CHECK:      acc.parallel wait([[WAIT2]]: i32, [[WAIT3]]: i32) {
+!CHECK:        acc.yield
+!CHECK-NEXT: }{{$}}
+
+  !$acc parallel wait(wait1, wait2)
+  !$acc end parallel
+
+!CHECK:      [[WAIT4:%.*]] = fir.load %{{.*}} : !fir.ref<i32>
+!CHECK:      [[WAIT5:%.*]] = fir.load %{{.*}} : !fir.ref<i32>
+!CHECK:      acc.parallel wait([[WAIT4]]: i32, [[WAIT5]]: i32) {
+!CHECK:        acc.yield
+!CHECK-NEXT: }{{$}}
+
+  !$acc parallel num_gangs(1)
+  !$acc end parallel
+
+!CHECK:      [[NUMGANGS1:%.*]] = arith.constant 1 : i32
+!CHECK:      acc.parallel num_gangs([[NUMGANGS1]]: i32) {
+!CHECK:        acc.yield
+!CHECK-NEXT: }{{$}}
+
+  !$acc parallel num_gangs(numGangs)
+  !$acc end parallel
+
+!CHECK:      [[NUMGANGS2:%.*]] = fir.load %{{.*}} : !fir.ref<i32>
+!CHECK:      acc.parallel num_gangs([[NUMGANGS2]]: i32) {
+!CHECK:        acc.yield
+!CHECK-NEXT: }{{$}}
+
+  !$acc parallel num_workers(10)
+  !$acc end parallel
+
+!CHECK:      [[NUMWORKERS1:%.*]] = arith.constant 10 : i32
+!CHECK:      acc.parallel num_workers([[NUMWORKERS1]]: i32) {
+!CHECK:        acc.yield
+!CHECK-NEXT: }{{$}}
+
+  !$acc parallel num_workers(numWorkers)
+  !$acc end parallel
+
+!CHECK:      [[NUMWORKERS2:%.*]] = fir.load %{{.*}} : !fir.ref<i32>
+!CHECK:      acc.parallel num_workers([[NUMWORKERS2]]: i32) {
+!CHECK:        acc.yield
+!CHECK-NEXT: }{{$}}
+
+  !$acc parallel vector_length(128)
+  !$acc end parallel
+
+!CHECK:      [[VECTORLENGTH1:%.*]] = arith.constant 128 : i32
+!CHECK:      acc.parallel vector_length([[VECTORLENGTH1]]: i32) {
+!CHECK:        acc.yield
+!CHECK-NEXT: }{{$}}
+
+  !$acc parallel vector_length(vectorLength)
+  !$acc end parallel
+
+!CHECK:      [[VECTORLENGTH2:%.*]] = fir.load %{{.*}} : !fir.ref<i32>
+!CHECK:      acc.parallel vector_length([[VECTORLENGTH2]]: i32) {
+!CHECK:        acc.yield
+!CHECK-NEXT: }{{$}}
+
+  !$acc parallel if(.TRUE.)
+  !$acc end parallel
+
+!CHECK:      [[IF1:%.*]] = arith.constant true
+!CHECK:      acc.parallel if([[IF1]]) {
+!CHECK:        acc.yield
+!CHECK-NEXT: }{{$}}
+
+  !$acc parallel if(ifCondition)
+  !$acc end parallel
+
+!CHECK:      [[IFCOND:%.*]] = fir.load %{{.*}} : !fir.ref<!fir.logical<4>>
+!CHECK:      [[IF2:%.*]] = fir.convert [[IFCOND]] : (!fir.logical<4>) -> i1
+!CHECK:      acc.parallel if([[IF2]]) {
+!CHECK:        acc.yield
+!CHECK-NEXT: }{{$}}
+
+  !$acc parallel self(.TRUE.)
+  !$acc end parallel
+
+!CHECK:      [[SELF1:%.*]] = arith.constant true
+!CHECK:      acc.parallel self([[SELF1]]) {
+!CHECK:        acc.yield
+!CHECK-NEXT: }{{$}}
+
+  !$acc parallel self
+  !$acc end parallel
+
+!CHECK:      acc.parallel {
+!CHECK:        acc.yield
+!CHECK-NEXT: } attributes {selfAttr}
+
+  !$acc parallel self(ifCondition)
+  !$acc end parallel
+
+!CHECK:      [[SELF2:%.*]] = fir.convert [[IFCONDITION]] : (!fir.ref<!fir.logical<4>>) -> i1
+!CHECK:      acc.parallel self([[SELF2]]) {
+!CHECK:        acc.yield
+!CHECK-NEXT: }{{$}}
+
+  !$acc parallel copy(a, b, c)
+  !$acc end parallel
+
+!CHECK:      acc.parallel copy([[A]]: !fir.ref<!fir.array<10x10xf32>>, [[B]]: !fir.ref<!fir.array<10x10xf32>>, [[C]]: !fir.ref<!fir.array<10x10xf32>>) {
+!CHECK:        acc.yield
+!CHECK-NEXT: }{{$}}
+
+  !$acc parallel copy(a) copy(b) copy(c)
+  !$acc end parallel
+
+!CHECK:      acc.parallel copy([[A]]: !fir.ref<!fir.array<10x10xf32>>, [[B]]: !fir.ref<!fir.array<10x10xf32>>, [[C]]: !fir.ref<!fir.array<10x10xf32>>) {
+!CHECK:        acc.yield
+!CHECK-NEXT: }{{$}}
+
+  !$acc parallel copyin(a) copyin(readonly: b, c)
+  !$acc end parallel
+
+!CHECK:      acc.parallel copyin([[A]]: !fir.ref<!fir.array<10x10xf32>>) copyin_readonly([[B]]: !fir.ref<!fir.array<10x10xf32>>, [[C]]: !fir.ref<!fir.array<10x10xf32>>) {
+!CHECK:        acc.yield
+!CHECK-NEXT: }{{$}}
+
+  !$acc parallel copyout(a) copyout(zero: b) copyout(c)
+  !$acc end parallel
+
+!CHECK:      acc.parallel copyout([[A]]: !fir.ref<!fir.array<10x10xf32>>, [[C]]: !fir.ref<!fir.array<10x10xf32>>) copyout_zero([[B]]: !fir.ref<!fir.array<10x10xf32>>) {
+!CHECK:        acc.yield
+!CHECK-NEXT: }{{$}}
+
+  !$acc parallel create(a, b) create(zero: c)
+  !$acc end parallel
+
+!CHECK:      acc.parallel create([[A]]: !fir.ref<!fir.array<10x10xf32>>, [[B]]: !fir.ref<!fir.array<10x10xf32>>) create_zero([[C]]: !fir.ref<!fir.array<10x10xf32>>) {
+!CHECK:        acc.yield
+!CHECK-NEXT: }{{$}}
+
+  !$acc parallel no_create(a, b) create(zero: c)
+  !$acc end parallel
+
+!CHECK:      acc.parallel create_zero([[C]]: !fir.ref<!fir.array<10x10xf32>>) no_create([[A]]: !fir.ref<!fir.array<10x10xf32>>, [[B]]: !fir.ref<!fir.array<10x10xf32>>) {
+!CHECK:        acc.yield
+!CHECK-NEXT: }{{$}}
+
+  !$acc parallel present(a, b, c)
+  !$acc end parallel
+
+!CHECK:      acc.parallel present([[A]]: !fir.ref<!fir.array<10x10xf32>>, [[B]]: !fir.ref<!fir.array<10x10xf32>>, [[C]]: !fir.ref<!fir.array<10x10xf32>>) {
+!CHECK:        acc.yield
+!CHECK-NEXT: }{{$}}
+
+  !$acc parallel deviceptr(a) deviceptr(c)
+  !$acc end parallel
+
+!CHECK:      acc.parallel deviceptr([[A]]: !fir.ref<!fir.array<10x10xf32>>, [[C]]: !fir.ref<!fir.array<10x10xf32>>) {
+!CHECK:        acc.yield
+!CHECK-NEXT: }{{$}}
+
+  !$acc parallel attach(d, e)
+  !$acc end parallel
+
+!CHECK:      acc.parallel attach([[D]]: !fir.ref<!fir.box<!fir.ptr<f32>>>, [[E]]: !fir.ref<!fir.box<!fir.ptr<f32>>>) {
+!CHECK:        acc.yield
+!CHECK-NEXT: }{{$}}
+
+  !$acc parallel private(a) firstprivate(b) private(c)
+  !$acc end parallel
+
+!CHECK:      acc.parallel private([[A]]: !fir.ref<!fir.array<10x10xf32>>, [[C]]: !fir.ref<!fir.array<10x10xf32>>) firstprivate([[B]]: !fir.ref<!fir.array<10x10xf32>>) {
+!CHECK:        acc.yield
+!CHECK-NEXT: }{{$}}
+
+end subroutine acc_parallel