Index: flang/lib/Evaluate/type.cpp
===================================================================
--- flang/lib/Evaluate/type.cpp
+++ flang/lib/Evaluate/type.cpp
@@ -48,9 +48,8 @@
 }
 
 static bool IsDescriptor(const ProcEntityDetails &details) {
-  // A procedure pointer or dummy procedure must be & is a descriptor if
-  // and only if it requires a static link.
-  // TODO: refine this placeholder
+  // TODO: refine this placeholder; procedure pointers and dummy
+  // procedures should now be simple addresses (possibly of thunks)
   return details.HasExplicitInterface();
 }
 
@@ -93,6 +92,9 @@
   if (!IsDescriptor(symbol)) {
     return false;
   }
+  if (IsAllocatableOrPointer(symbol)) {
+    return true;
+  }
   if (const auto *object{
           symbol.GetUltimate().detailsIf<ObjectEntityDetails>()}) {
     if (object->isDummy()) {
Index: flang/lib/Semantics/check-declarations.cpp
===================================================================
--- flang/lib/Semantics/check-declarations.cpp
+++ flang/lib/Semantics/check-declarations.cpp
@@ -703,27 +703,44 @@
       }
     }
     if (auto ignoreTKR{GetIgnoreTKR(symbol)}; !ignoreTKR.empty()) {
-      if (IsAllocatableOrPointer(symbol)) {
+      const Symbol *ownerSymbol{symbol.owner().symbol()};
+      const auto *ownerSubp{ownerSymbol->detailsIf<SubprogramDetails>()};
+      bool inInterface{ownerSubp && ownerSubp->isInterface()};
+      bool inExplicitInterface{
+          inInterface && !IsSeparateModuleProcedureInterface(ownerSymbol)};
+      bool inModuleProc{
+          !inInterface && ownerSymbol && IsModuleProcedure(*ownerSymbol)};
+      if (!inExplicitInterface && !inModuleProc) {
         messages_.Say(
-            "!DIR$ IGNORE_TKR may not apply to an allocatable or pointer"_err_en_US);
-      } else if (ignoreTKR.test(common::IgnoreTKR::Contiguous) &&
+            "!DIR$ IGNORE_TKR may apply only in an interface or a module procedure"_err_en_US);
+      }
+      if (ignoreTKR.test(common::IgnoreTKR::Contiguous) &&
           !IsAssumedShape(symbol)) {
         messages_.Say(
             "!DIR$ IGNORE_TKR(C) may apply only to an assumed-shape array"_err_en_US);
-      } else if (ignoreTKR.test(common::IgnoreTKR::Rank) &&
-          IsPassedViaDescriptor(symbol)) {
+      }
+      if (ownerSymbol && ownerSymbol->attrs().test(Attr::ELEMENTAL) &&
+          details.ignoreTKR().test(common::IgnoreTKR::Rank)) {
         messages_.Say(
-            "!DIR$ IGNORE_TKR(R) may not apply to a dummy argument passed via descriptor"_err_en_US);
-      } else if (const Symbol * ownerSymbol{symbol.owner().symbol()}) {
-        if (const auto *ownerSubp{ownerSymbol->detailsIf<SubprogramDetails>()};
-            ownerSubp && !ownerSubp->isInterface() &&
-            !FindModuleContaining(symbol.owner())) {
-          messages_.Say(
-              "!DIR$ IGNORE_TKR may apply only in an interface or a module procedure"_err_en_US);
-        } else if (ownerSymbol->attrs().test(Attr::ELEMENTAL) &&
-            details.ignoreTKR().test(common::IgnoreTKR::Rank)) {
-          messages_.Say(
-              "!DIR$ IGNORE_TKR(R) may not apply in an ELEMENTAL procedure"_err_en_US);
+            "!DIR$ IGNORE_TKR(R) may not apply in an ELEMENTAL procedure"_err_en_US);
+      }
+      if (IsPassedViaDescriptor(symbol)) {
+        if (IsAllocatableOrPointer(symbol)) {
+          if (inInterface) {
+            messages_.Say(
+                "!DIR$ IGNORE_TKR should not apply to an allocatable or pointer"_warn_en_US);
+          } else {
+            messages_.Say(
+                "!DIR$ IGNORE_TKR may not apply to an allocatable or pointer"_err_en_US);
+          }
+        } else if (ignoreTKR.test(common::IgnoreTKR::Rank)) {
+          if (inInterface) {
+            messages_.Say(
+                "!DIR$ IGNORE_TKR(R) should not apply to a dummy argument passed via descriptor"_warn_en_US);
+          } else {
+            messages_.Say(
+                "!DIR$ IGNORE_TKR(R) may not apply to a dummy argument passed via descriptor"_err_en_US);
+          }
         }
       }
     }
Index: flang/test/Semantics/ignore_tkr01.f90
===================================================================
--- flang/test/Semantics/ignore_tkr01.f90
+++ flang/test/Semantics/ignore_tkr01.f90
@@ -53,13 +53,13 @@
 
     subroutine t9(x)
 !dir$ ignore_tkr x
-!ERROR: !DIR$ IGNORE_TKR may not apply to an allocatable or pointer
+!WARNING: !DIR$ IGNORE_TKR should not apply to an allocatable or pointer
       real, intent(in), allocatable :: x
     end
 
     subroutine t10(x)
 !dir$ ignore_tkr x
-!ERROR: !DIR$ IGNORE_TKR may not apply to an allocatable or pointer
+!WARNING: !DIR$ IGNORE_TKR should not apply to an allocatable or pointer
       real, intent(in), pointer :: x
     end
 
@@ -89,6 +89,18 @@
   end interface
 
  contains
+    subroutine t9a(x)
+!dir$ ignore_tkr x
+!ERROR: !DIR$ IGNORE_TKR may not apply to an allocatable or pointer
+      real, intent(in), allocatable :: x
+    end
+
+    subroutine t10a(x)
+!dir$ ignore_tkr x
+!ERROR: !DIR$ IGNORE_TKR may not apply to an allocatable or pointer
+      real, intent(in), pointer :: x
+    end
+
   subroutine t14(x)
     real x
     x = x + 1.
@@ -128,7 +140,7 @@
 
   subroutine t19(x)
 !dir$ ignore_tkr(r) x
-!ERROR: !DIR$ IGNORE_TKR(R) may not apply to a dummy argument passed via descriptor
+!WARNING: !DIR$ IGNORE_TKR(R) may not apply to a dummy argument passed via descriptor
     real x(..)
   end