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
@@ -2093,6 +2093,8 @@
   fir::ExtendedValue
   genAssociateSelector(const Fortran::lower::SomeExpr &selector,
                        Fortran::lower::StatementContext &stmtCtx) {
+    if (lowerToHighLevelFIR())
+      return genExprAddr(selector, stmtCtx);
     return Fortran::lower::isArraySectionWithoutVectorSubscript(selector)
                ? Fortran::lower::createSomeArrayBox(*this, selector,
                                                     localSymbols, stmtCtx)
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
@@ -41,12 +41,20 @@
 
 static std::optional<llvm::StringRef>
 hostName(const Fortran::semantics::Symbol &symbol) {
-  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());
+  const Fortran::semantics::Scope *scope = &symbol.owner();
+  if (symbol.has<Fortran::semantics::AssocEntityDetails>())
+    // Associate/Select construct scopes are not part of the mangling. This can
+    // result in different construct selector being mangled with the same name.
+    // This is not an issue since these are not global symbols.
+    while (!scope->IsTopLevel() &&
+           (scope->kind() != Fortran::semantics::Scope::Kind::Subprogram &&
+            scope->kind() != Fortran::semantics::Scope::Kind::MainProgram))
+      scope = &scope->parent();
+  if (scope->kind() == Fortran::semantics::Scope::Kind::Subprogram) {
+    assert(scope->symbol() && "subprogram scope must have a symbol");
+    return toStringRef(scope->symbol()->name());
   }
-  if (scope.kind() == Fortran::semantics::Scope::Kind::MainProgram)
+  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
@@ -80,6 +88,15 @@
           Fortran::semantics::ProcedureDefinitionClass::Internal)
     return ultimateSymbol.name().ToString();
 
+  // mangle ObjectEntityDetails or AssocEntityDetails symbols.
+  auto mangleObject = [&]() -> std::string {
+    llvm::SmallVector<llvm::StringRef> modNames = moduleNames(ultimateSymbol);
+    std::optional<llvm::StringRef> optHost = hostName(ultimateSymbol);
+    if (Fortran::semantics::IsNamedConstant(ultimateSymbol))
+      return fir::NameUniquer::doConstant(modNames, optHost, symbolName);
+    return fir::NameUniquer::doVariable(modNames, optHost, symbolName);
+  };
+
   return std::visit(
       Fortran::common::visitors{
           [&](const Fortran::semantics::MainProgramDetails &) {
@@ -117,13 +134,10 @@
                                                  symbolName);
           },
           [&](const Fortran::semantics::ObjectEntityDetails &) {
-            llvm::SmallVector<llvm::StringRef> modNames =
-                moduleNames(ultimateSymbol);
-            std::optional<llvm::StringRef> optHost = hostName(ultimateSymbol);
-            if (Fortran::semantics::IsNamedConstant(ultimateSymbol))
-              return fir::NameUniquer::doConstant(modNames, optHost,
-                                                  symbolName);
-            return fir::NameUniquer::doVariable(modNames, optHost, symbolName);
+            return mangleObject();
+          },
+          [&](const Fortran::semantics::AssocEntityDetails &) {
+            return mangleObject();
           },
           [&](const Fortran::semantics::NamelistDetails &) {
             llvm::SmallVector<llvm::StringRef> modNames =
diff --git a/flang/test/Lower/HLFIR/associate-construct.f90 b/flang/test/Lower/HLFIR/associate-construct.f90
new file mode 100644
--- /dev/null
+++ b/flang/test/Lower/HLFIR/associate-construct.f90
@@ -0,0 +1,97 @@
+! Test lowering of associate construct to HLFIR
+! RUN: bbc -emit-fir -hlfir -o - %s | FileCheck %s
+
+subroutine associate_expr(x)
+  integer :: x(:)
+  associate(y => x + 42)
+    print *, y
+  end associate
+end subroutine
+! CHECK-LABEL: func.func @_QPassociate_expr(
+! CHECK:  %[[VAL_1:.*]]:2 = hlfir.declare {{.*}}Ex"
+! CHECK:  %[[VAL_3:.*]] = arith.constant 0 : index
+! CHECK:  %[[VAL_4:.*]]:3 = fir.box_dims %[[VAL_1]]#0, %[[VAL_3]] : (!fir.box<!fir.array<?xi32>>, index) -> (index, index, index)
+! CHECK:  %[[VAL_6:.*]] = hlfir.elemental {{.*}}
+! CHECK:  %[[VAL_11:.*]]:3 = hlfir.associate %[[VAL_6]]{{.*}}
+! CHECK:  %[[VAL_13:.*]] = fir.shape %[[VAL_4]]#1 : (index) -> !fir.shape<1>
+! CHECK:  %[[VAL_14:.*]]:2 = hlfir.declare %[[VAL_11]]#1(%[[VAL_13]]) {uniq_name = "_QFassociate_exprEy"} : (!fir.ref<!fir.array<?xi32>>, !fir.shape<1>) -> (!fir.box<!fir.array<?xi32>>, !fir.ref<!fir.array<?xi32>>)
+! CHECK:  fir.call @_FortranAioEndIoStatement
+! CHECK:  hlfir.end_associate %[[VAL_11]]#1, %[[VAL_11]]#2 : !fir.ref<!fir.array<?xi32>>, i1
+
+subroutine associate_var(x)
+  integer :: x
+  associate(y => x)
+    print *, y
+  end associate
+end subroutine
+! CHECK-LABEL: func.func @_QPassociate_var(
+! CHECK:  %[[VAL_1:.*]]:2 = hlfir.declare {{.*}}Ex"
+! CHECK:  %[[VAL_2:.*]]:2 = hlfir.declare %[[VAL_1]]#1 {uniq_name = "_QFassociate_varEy"} : (!fir.ref<i32>) -> (!fir.ref<i32>, !fir.ref<i32>)
+! CHECK:  fir.call @_FortranAioEndIoStatement
+! CHECK-NEXT:  return
+
+subroutine associate_pointer(x)
+  integer, pointer, contiguous :: x(:)
+  ! Check that "y" has the target and contiguous attributes.
+  associate(y => x)
+    print *, y
+  end associate
+end subroutine
+! CHECK-LABEL: func.func @_QPassociate_pointer(
+! CHECK:  %[[VAL_1:.*]]:2 = hlfir.declare {{.*}}Ex"
+! CHECK:  %[[VAL_2:.*]] = fir.load %[[VAL_1]]#0 : !fir.ref<!fir.box<!fir.ptr<!fir.array<?xi32>>>>
+! CHECK:  %[[VAL_3:.*]] = fir.box_addr %[[VAL_2]] : (!fir.box<!fir.ptr<!fir.array<?xi32>>>) -> !fir.ptr<!fir.array<?xi32>>
+! CHECK:  %[[VAL_4:.*]] = arith.constant 0 : index
+! CHECK:  %[[VAL_5:.*]]:3 = fir.box_dims %[[VAL_2]], %[[VAL_4]] : (!fir.box<!fir.ptr<!fir.array<?xi32>>>, index) -> (index, index, index)
+! CHECK:  %[[VAL_6:.*]] = fir.shape_shift %[[VAL_5]]#0, %[[VAL_5]]#1 : (index, index) -> !fir.shapeshift<1>
+! CHECK:  %[[VAL_7:.*]]:2 = hlfir.declare %[[VAL_3]](%[[VAL_6]]) {fortran_attrs = #fir.var_attrs<contiguous, target>, uniq_name = "_QFassociate_pointerEy"} : (!fir.ptr<!fir.array<?xi32>>, !fir.shapeshift<1>) -> (!fir.box<!fir.array<?xi32>>, !fir.ptr<!fir.array<?xi32>>)
+! CHECK:  fir.call @_FortranAioEndIoStatement
+! CHECK-NEXT:  return
+
+subroutine associate_allocatable(x)
+  integer, allocatable :: x(:)
+  associate(y => x)
+    print *, y
+  end associate
+end subroutine
+! CHECK-LABEL: func.func @_QPassociate_allocatable(
+! CHECK:  %[[VAL_1:.*]]:2 = hlfir.declare {{.*}}Ex"
+! CHECK:  %[[VAL_2:.*]] = fir.load %[[VAL_1]]#0 : !fir.ref<!fir.box<!fir.heap<!fir.array<?xi32>>>>
+! CHECK:  %[[VAL_3:.*]] = fir.box_addr %[[VAL_2]] : (!fir.box<!fir.heap<!fir.array<?xi32>>>) -> !fir.heap<!fir.array<?xi32>>
+! CHECK:  %[[VAL_4:.*]] = arith.constant 0 : index
+! CHECK:  %[[VAL_5:.*]]:3 = fir.box_dims %[[VAL_2]], %[[VAL_4]] : (!fir.box<!fir.heap<!fir.array<?xi32>>>, index) -> (index, index, index)
+! CHECK:  %[[VAL_6:.*]] = fir.shape_shift %[[VAL_5]]#0, %[[VAL_5]]#1 : (index, index) -> !fir.shapeshift<1>
+! CHECK:  %[[VAL_7:.*]]:2 = hlfir.declare %[[VAL_3]](%[[VAL_6]]) {uniq_name = "_QFassociate_allocatableEy"} : (!fir.heap<!fir.array<?xi32>>, !fir.shapeshift<1>) -> (!fir.box<!fir.array<?xi32>>, !fir.heap<!fir.array<?xi32>>)
+! CHECK:  fir.call @_FortranAioEndIoStatement
+! CHECK-NEXT:  return
+
+subroutine associate_optional(x)
+  integer, optional :: x(:)
+  ! Check that "y" is not given the optional attribute: x must be present as per
+  ! Fortran 2018 11.1.3.2 point 4.
+  associate(y => x)
+    print *, y
+  end associate
+end subroutine
+! CHECK-LABEL: func.func @_QPassociate_optional(
+! CHECK:  %[[VAL_1:.*]]:2 = hlfir.declare {{.*}}Ex"
+! CHECK:  %[[VAL_2:.*]]:2 = hlfir.declare %[[VAL_1]]#1 {uniq_name = "_QFassociate_optionalEy"} : (!fir.box<!fir.array<?xi32>>) -> (!fir.box<!fir.array<?xi32>>, !fir.box<!fir.array<?xi32>>)
+! CHECK:  fir.call @_FortranAioEndIoStatement
+! CHECK-NEXT:  return
+
+subroutine associate_pointer_section(x)
+  integer , pointer, contiguous :: x(:)
+  associate (y => x(1:20:1))
+    print *, y
+  end associate
+end subroutine
+! CHECK-LABEL: func.func @_QPassociate_pointer_section(
+! CHECK:  %[[VAL_1:.*]]:2 = hlfir.declare {{.*}}Ex"
+! CHECK:  %[[VAL_2:.*]] = fir.load %[[VAL_1]]#0 : !fir.ref<!fir.box<!fir.ptr<!fir.array<?xi32>>>>
+! CHECK:  %[[VAL_4:.*]] = arith.constant 20 : index
+! CHECK:  %[[VAL_6:.*]] = arith.constant 20 : index
+! CHECK:  %[[VAL_8:.*]] = hlfir.designate %[[VAL_2]]{{.*}}
+! CHECK:  %[[VAL_9:.*]] = fir.shape %[[VAL_6]] : (index) -> !fir.shape<1>
+! CHECK:  %[[VAL_10:.*]]:2 = hlfir.declare %[[VAL_8]](%[[VAL_9]]) {fortran_attrs = #fir.var_attrs<contiguous, target>, uniq_name = "_QFassociate_pointer_sectionEy"} : (!fir.ref<!fir.array<20xi32>>, !fir.shape<1>) -> (!fir.ref<!fir.array<20xi32>>, !fir.ref<!fir.array<20xi32>>)
+! CHECK:  fir.call @_FortranAioEndIoStatement
+! CHECK-NEXT:  return