Lowering code currently allows for directives inside a program or
subprogram, or outside any program unit. Directives may also appear
in the specification part of a module, as in:
module mm interface subroutine ss(aa) !dir$ ignore_tkr(tkr) aa integer :: aa(*) end subroutine ss end interface end module
With some exceptions such as OpenMP directives, most directives are
currently ignored, so this code should generate an "ignoring all compiler
directives" message.