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
@@ -101,6 +101,7 @@
   }
 }
 
+/// Generate the acc.bounds operation from the descriptor information.
 static llvm::SmallVector<mlir::Value>
 genBoundsOpsFromBox(fir::FirOpBuilder &builder, mlir::Location loc,
                     Fortran::lower::AbstractConverter &converter,
@@ -126,6 +127,35 @@
   return bounds;
 }
 
+/// Generate acc.bounds operation for base array without any subscripts
+/// provided.
+static llvm::SmallVector<mlir::Value>
+genBaseBoundsOps(fir::FirOpBuilder &builder, mlir::Location loc,
+                 Fortran::lower::AbstractConverter &converter,
+                 const Fortran::parser::Name &name, mlir::Value baseAddr) {
+  mlir::Type idxTy = builder.getIndexType();
+  mlir::Type boundTy = builder.getType<mlir::acc::DataBoundsType>();
+  fir::ExtendedValue dataExv = converter.getSymbolExtendedValue(*name.symbol);
+  llvm::SmallVector<mlir::Value> bounds;
+
+  if (dataExv.rank() == 0)
+    return bounds;
+
+  for (std::size_t dim = 0; dim < dataExv.rank(); ++dim) {
+    mlir::Value one = builder.createIntegerConstant(loc, idxTy, 1);
+    mlir::Value startIdx =
+        fir::factory::readLowerBound(builder, loc, dataExv, dim, one);
+    mlir::Value extent = fir::factory::readExtent(builder, loc, dataExv, dim);
+    mlir::Value bound = builder.create<mlir::acc::DataBoundsOp>(
+        loc, boundTy, mlir::Value(), mlir::Value(), extent, mlir::Value(),
+        false, startIdx);
+    bounds.push_back(bound);
+  }
+  return bounds;
+}
+
+/// Generate acc.bounds operations for an array section when subscripts are
+/// provided.
 static llvm::SmallVector<mlir::Value>
 genBoundsOps(fir::FirOpBuilder &builder, mlir::Location loc,
              Fortran::lower::AbstractConverter &converter,
@@ -346,6 +376,10 @@
                       bounds = genBoundsOpsFromBox(builder, operandLocation,
                                                    converter, *name.symbol,
                                                    baseAddr, (*expr).Rank());
+                    if (fir::unwrapRefType(baseAddr.getType())
+                            .isa<fir::SequenceType>())
+                      bounds = genBaseBoundsOps(builder, operandLocation,
+                                                converter, name, baseAddr);
                     createOpAndAddOperand(baseAddr, name.ToString(),
                                           operandLocation, bounds);
                   } else { // Unsupported
diff --git a/flang/test/Lower/OpenACC/acc-enter-data.f90 b/flang/test/Lower/OpenACC/acc-enter-data.f90
--- a/flang/test/Lower/OpenACC/acc-enter-data.f90
+++ b/flang/test/Lower/OpenACC/acc-enter-data.f90
@@ -8,6 +8,7 @@
   real, pointer :: d
   logical :: ifCondition = .TRUE.
 
+!CHECK: %[[C10:.*]] = arith.constant 10 : index
 !CHECK: %[[EXTENT_C10:.*]] = arith.constant 10 : index
 !CHECK: %[[A:.*]] = fir.alloca !fir.array<10x10xf32> {{{.*}}uniq_name = "{{.*}}Ea"}
 !CHECK: %[[B:.*]] = fir.alloca !fir.array<10x10xf32> {{{.*}}uniq_name = "{{.*}}Eb"}
@@ -15,35 +16,79 @@
 !CHECK: %[[D:.*]] = fir.alloca !fir.box<!fir.ptr<f32>> {bindc_name = "d", uniq_name = "{{.*}}Ed"}
 
   !$acc enter data create(a)
-!CHECK: %[[CREATE_A:.*]] = acc.create varPtr(%[[A]] : !fir.ref<!fir.array<10x10xf32>>)   -> !fir.ref<!fir.array<10x10xf32>> {name = "a", structured = false}
+!CHECK: %[[C1:.*]] = arith.constant 1 : index
+!CHECK: %[[BOUND0:.*]] = acc.bounds extent(%[[C10]] : index) startIdx(%[[C1]] : index)
+!CHECK: %[[C1:.*]] = arith.constant 1 : index
+!CHECK: %[[BOUND1:.*]] = acc.bounds extent(%[[EXTENT_C10]] : index) startIdx(%[[C1]] : index)
+!CHECK: %[[CREATE_A:.*]] = acc.create varPtr(%[[A]] : !fir.ref<!fir.array<10x10xf32>>) bounds(%[[BOUND0]], %[[BOUND1]]) -> !fir.ref<!fir.array<10x10xf32>> {name = "a", structured = false}
 !CHECK: acc.enter_data dataOperands(%[[CREATE_A]] : !fir.ref<!fir.array<10x10xf32>>){{$}}
 
   !$acc enter data create(a) if(.true.)
-!CHECK: %[[CREATE_A:.*]] = acc.create varPtr(%[[A]] : !fir.ref<!fir.array<10x10xf32>>)   -> !fir.ref<!fir.array<10x10xf32>> {name = "a", structured = false}
+!CHECK: %[[C1:.*]] = arith.constant 1 : index
+!CHECK: %[[BOUND0:.*]] = acc.bounds extent(%{{.*}} : index) startIdx(%[[C1]] : index)
+!CHECK: %[[C1:.*]] = arith.constant 1 : index
+!CHECK: %[[BOUND1:.*]] = acc.bounds extent(%{{.*}} : index) startIdx(%[[C1]] : index)
+!CHECK: %[[CREATE_A:.*]] = acc.create varPtr(%[[A]] : !fir.ref<!fir.array<10x10xf32>>) bounds(%[[BOUND0]], %[[BOUND1]]) -> !fir.ref<!fir.array<10x10xf32>> {name = "a", structured = false}
 !CHECK: [[IF1:%.*]] = arith.constant true
 !CHECK: acc.enter_data if([[IF1]]) dataOperands(%[[CREATE_A]] : !fir.ref<!fir.array<10x10xf32>>){{$}}
 
   !$acc enter data create(a) if(ifCondition)
-!CHECK: %[[CREATE_A:.*]] = acc.create varPtr(%[[A]] : !fir.ref<!fir.array<10x10xf32>>)   -> !fir.ref<!fir.array<10x10xf32>> {name = "a", structured = false}
+!CHECK: %[[C1:.*]] = arith.constant 1 : index
+!CHECK: %[[BOUND0:.*]] = acc.bounds extent(%c10{{.*}} : index) startIdx(%[[C1]] : index)
+!CHECK: %[[C1:.*]] = arith.constant 1 : index
+!CHECK: %[[BOUND1:.*]] = acc.bounds extent(%c10{{.*}} : index) startIdx(%[[C1]] : index)
+!CHECK: %[[CREATE_A:.*]] = acc.create varPtr(%[[A]] : !fir.ref<!fir.array<10x10xf32>>) bounds(%[[BOUND0]], %[[BOUND1]]) -> !fir.ref<!fir.array<10x10xf32>> {name = "a", structured = false}
 !CHECK: [[IFCOND:%.*]] = fir.load %{{.*}} : !fir.ref<!fir.logical<4>>
 !CHECK: [[IF2:%.*]] = fir.convert [[IFCOND]] : (!fir.logical<4>) -> i1
 !CHECK: acc.enter_data if([[IF2]]) dataOperands(%[[CREATE_A]] : !fir.ref<!fir.array<10x10xf32>>){{$}}
 
   !$acc enter data create(a) create(b) create(c)
-!CHECK: %[[CREATE_A:.*]] = acc.create varPtr(%[[A]] : !fir.ref<!fir.array<10x10xf32>>)   -> !fir.ref<!fir.array<10x10xf32>> {name = "a", structured = false}
-!CHECK: %[[CREATE_B:.*]] = acc.create varPtr(%[[B]] : !fir.ref<!fir.array<10x10xf32>>)   -> !fir.ref<!fir.array<10x10xf32>> {name = "b", structured = false}
-!CHECK: %[[CREATE_C:.*]] = acc.create varPtr(%[[C]] : !fir.ref<!fir.array<10x10xf32>>)   -> !fir.ref<!fir.array<10x10xf32>> {name = "c", structured = false}
+!CHECK: %[[C1:.*]] = arith.constant 1 : index
+!CHECK: %[[BOUND0:.*]] = acc.bounds extent(%{{.*}} : index) startIdx(%[[C1]] : index)
+!CHECK: %[[C1:.*]] = arith.constant 1 : index
+!CHECK: %[[BOUND1:.*]] = acc.bounds extent(%{{.*}} : index) startIdx(%[[C1]] : index)
+!CHECK: %[[CREATE_A:.*]] = acc.create varPtr(%[[A]] : !fir.ref<!fir.array<10x10xf32>>) bounds(%[[BOUND0]], %[[BOUND1]]) -> !fir.ref<!fir.array<10x10xf32>> {name = "a", structured = false}
+!CHECK: %[[C1:.*]] = arith.constant 1 : index
+!CHECK: %[[BOUND0:.*]] = acc.bounds extent(%{{.*}} : index) startIdx(%[[C1]] : index)
+!CHECK: %[[C1:.*]] = arith.constant 1 : index
+!CHECK: %[[BOUND1:.*]] = acc.bounds extent(%{{.*}} : index) startIdx(%[[C1]] : index)
+!CHECK: %[[CREATE_B:.*]] = acc.create varPtr(%[[B]] : !fir.ref<!fir.array<10x10xf32>>) bounds(%[[BOUND0]], %[[BOUND1]]) -> !fir.ref<!fir.array<10x10xf32>> {name = "b", structured = false}
+!CHECK: %[[C1:.*]] = arith.constant 1 : index
+!CHECK: %[[BOUND0:.*]] = acc.bounds extent(%{{.*}} : index) startIdx(%[[C1]] : index)
+!CHECK: %[[C1:.*]] = arith.constant 1 : index
+!CHECK: %[[BOUND1:.*]] = acc.bounds extent(%{{.*}} : index) startIdx(%[[C1]] : index)
+!CHECK: %[[CREATE_C:.*]] = acc.create varPtr(%[[C]] : !fir.ref<!fir.array<10x10xf32>>) bounds(%[[BOUND0]], %[[BOUND1]]) -> !fir.ref<!fir.array<10x10xf32>> {name = "c", structured = false}
 !CHECK: acc.enter_data dataOperands(%[[CREATE_A]], %[[CREATE_B]], %[[CREATE_C]] : !fir.ref<!fir.array<10x10xf32>>, !fir.ref<!fir.array<10x10xf32>>, !fir.ref<!fir.array<10x10xf32>>){{$}}
 
   !$acc enter data create(a) create(b) create(zero: c)
-!CHECK: %[[CREATE_A:.*]] = acc.create varPtr(%[[A]] : !fir.ref<!fir.array<10x10xf32>>)   -> !fir.ref<!fir.array<10x10xf32>> {name = "a", structured = false}
-!CHECK: %[[CREATE_B:.*]] = acc.create varPtr(%[[B]] : !fir.ref<!fir.array<10x10xf32>>)   -> !fir.ref<!fir.array<10x10xf32>> {name = "b", structured = false}
-!CHECK: %[[CREATE_C:.*]] = acc.create varPtr(%[[C]] : !fir.ref<!fir.array<10x10xf32>>)   -> !fir.ref<!fir.array<10x10xf32>> {dataClause = 8 : i64, name = "c", structured = false}
+!CHECK: %[[C1:.*]] = arith.constant 1 : index
+!CHECK: %[[BOUND0:.*]] = acc.bounds extent(%c10{{.*}} : index) startIdx(%[[C1]] : index)
+!CHECK: %[[C1:.*]] = arith.constant 1 : index
+!CHECK: %[[BOUND1:.*]] = acc.bounds extent(%c10{{.*}} : index) startIdx(%[[C1]] : index)
+!CHECK: %[[CREATE_A:.*]] = acc.create varPtr(%[[A]] : !fir.ref<!fir.array<10x10xf32>>) bounds(%[[BOUND0]], %[[BOUND1]]) -> !fir.ref<!fir.array<10x10xf32>> {name = "a", structured = false}
+!CHECK: %[[C1:.*]] = arith.constant 1 : index
+!CHECK: %[[BOUND0:.*]] = acc.bounds extent(%c10{{.*}} : index) startIdx(%[[C1]] : index)
+!CHECK: %[[C1:.*]] = arith.constant 1 : index
+!CHECK: %[[BOUND1:.*]] = acc.bounds extent(%c10{{.*}} : index) startIdx(%[[C1]] : index)
+!CHECK: %[[CREATE_B:.*]] = acc.create varPtr(%[[B]] : !fir.ref<!fir.array<10x10xf32>>) bounds(%[[BOUND0]], %[[BOUND1]]) -> !fir.ref<!fir.array<10x10xf32>> {name = "b", structured = false}
+!CHECK: %[[C1:.*]] = arith.constant 1 : index
+!CHECK: %[[BOUND0:.*]] = acc.bounds extent(%c10{{.*}} : index) startIdx(%[[C1]] : index)
+!CHECK: %[[C1:.*]] = arith.constant 1 : index
+!CHECK: %[[BOUND1:.*]] = acc.bounds extent(%c10{{.*}} : index) startIdx(%[[C1]] : index)
+!CHECK: %[[CREATE_C:.*]] = acc.create varPtr(%[[C]] : !fir.ref<!fir.array<10x10xf32>>) bounds(%[[BOUND0]], %[[BOUND1]]) -> !fir.ref<!fir.array<10x10xf32>> {dataClause = 8 : i64, name = "c", structured = false}
 !CHECK: acc.enter_data dataOperands(%[[CREATE_A]], %[[CREATE_B]], %[[CREATE_C]] : !fir.ref<!fir.array<10x10xf32>>, !fir.ref<!fir.array<10x10xf32>>, !fir.ref<!fir.array<10x10xf32>>){{$}}
 
   !$acc enter data copyin(a) create(b) attach(d)
-!CHECK: %[[COPYIN_A:.*]] = acc.copyin varPtr(%[[A]] : !fir.ref<!fir.array<10x10xf32>>)   -> !fir.ref<!fir.array<10x10xf32>> {name = "a", structured = false}
-!CHECK: %[[CREATE_B:.*]] = acc.create varPtr(%[[B]] : !fir.ref<!fir.array<10x10xf32>>)   -> !fir.ref<!fir.array<10x10xf32>> {name = "b", structured = false}
+!CHECK: %[[C1:.*]] = arith.constant 1 : index
+!CHECK: %[[BOUND0:.*]] = acc.bounds extent(%c10{{.*}} : index) startIdx(%[[C1]] : index)
+!CHECK: %[[C1:.*]] = arith.constant 1 : index
+!CHECK: %[[BOUND1:.*]] = acc.bounds extent(%c10{{.*}} : index) startIdx(%[[C1]] : index)
+!CHECK: %[[COPYIN_A:.*]] = acc.copyin varPtr(%[[A]] : !fir.ref<!fir.array<10x10xf32>>) bounds(%[[BOUND0]], %[[BOUND1]])  -> !fir.ref<!fir.array<10x10xf32>> {name = "a", structured = false}
+!CHECK: %[[C1:.*]] = arith.constant 1 : index
+!CHECK: %[[BOUND0:.*]] = acc.bounds extent(%c10{{.*}} : index) startIdx(%[[C1]] : index)
+!CHECK: %[[C1:.*]] = arith.constant 1 : index
+!CHECK: %[[BOUND1:.*]] = acc.bounds extent(%c10{{.*}} : index) startIdx(%[[C1]] : index)
+!CHECK: %[[CREATE_B:.*]] = acc.create varPtr(%[[B]] : !fir.ref<!fir.array<10x10xf32>>) bounds(%[[BOUND0]], %[[BOUND1]]) -> !fir.ref<!fir.array<10x10xf32>> {name = "b", structured = false}
 !CHECK: %[[BOX_D:.*]] = fir.load %[[D]] : !fir.ref<!fir.box<!fir.ptr<f32>>> 
 !CHECK: %[[BOX_ADDR_D:.*]] = fir.box_addr %[[BOX_D]] : (!fir.box<!fir.ptr<f32>>) -> !fir.ref<!fir.ptr<f32>>
 !CHECK: %[[D_PTR:.*]] = fir.load %[[BOX_ADDR_D]] : !fir.ref<!fir.ptr<f32>> 
@@ -51,40 +96,72 @@
 !CHECK: acc.enter_data dataOperands(%[[COPYIN_A]], %[[CREATE_B]], %[[ATTACH_D]] : !fir.ref<!fir.array<10x10xf32>>, !fir.ref<!fir.array<10x10xf32>>, !fir.ptr<f32>){{$}}
 
   !$acc enter data create(a) async
-!CHECK: %[[CREATE_A:.*]] = acc.create varPtr(%[[A]] : !fir.ref<!fir.array<10x10xf32>>)   -> !fir.ref<!fir.array<10x10xf32>> {name = "a", structured = false}
+!CHECK: %[[C1:.*]] = arith.constant 1 : index
+!CHECK: %[[BOUND0:.*]] = acc.bounds extent(%c10{{.*}} : index) startIdx(%[[C1]] : index)
+!CHECK: %[[C1:.*]] = arith.constant 1 : index
+!CHECK: %[[BOUND1:.*]] = acc.bounds extent(%c10{{.*}} : index) startIdx(%[[C1]] : index)
+!CHECK: %[[CREATE_A:.*]] = acc.create varPtr(%[[A]] : !fir.ref<!fir.array<10x10xf32>>) bounds(%[[BOUND0]], %[[BOUND1]]) -> !fir.ref<!fir.array<10x10xf32>> {name = "a", structured = false}
 !CHECK: acc.enter_data dataOperands(%[[CREATE_A]] : !fir.ref<!fir.array<10x10xf32>>) attributes {async}
 
   !$acc enter data create(a) wait
-!CHECK: %[[CREATE_A:.*]] = acc.create varPtr(%[[A]] : !fir.ref<!fir.array<10x10xf32>>)   -> !fir.ref<!fir.array<10x10xf32>> {name = "a", structured = false}
+!CHECK: %[[C1:.*]] = arith.constant 1 : index
+!CHECK: %[[BOUND0:.*]] = acc.bounds extent(%c10{{.*}} : index) startIdx(%[[C1]] : index)
+!CHECK: %[[C1:.*]] = arith.constant 1 : index
+!CHECK: %[[BOUND1:.*]] = acc.bounds extent(%c10{{.*}} : index) startIdx(%[[C1]] : index)
+!CHECK: %[[CREATE_A:.*]] = acc.create varPtr(%[[A]] : !fir.ref<!fir.array<10x10xf32>>) bounds(%[[BOUND0]], %[[BOUND1]]) -> !fir.ref<!fir.array<10x10xf32>> {name = "a", structured = false}
 !CHECK: acc.enter_data dataOperands(%[[CREATE_A]] : !fir.ref<!fir.array<10x10xf32>>) attributes {wait}
 
   !$acc enter data create(a) async wait
-!CHECK: %[[CREATE_A:.*]] = acc.create varPtr(%[[A]] : !fir.ref<!fir.array<10x10xf32>>)   -> !fir.ref<!fir.array<10x10xf32>> {name = "a", structured = false}
+!CHECK: %[[C1:.*]] = arith.constant 1 : index
+!CHECK: %[[BOUND0:.*]] = acc.bounds extent(%c10{{.*}} : index) startIdx(%[[C1]] : index)
+!CHECK: %[[C1:.*]] = arith.constant 1 : index
+!CHECK: %[[BOUND1:.*]] = acc.bounds extent(%c10{{.*}} : index) startIdx(%[[C1]] : index)
+!CHECK: %[[CREATE_A:.*]] = acc.create varPtr(%[[A]] : !fir.ref<!fir.array<10x10xf32>>) bounds(%[[BOUND0]], %[[BOUND1]]) -> !fir.ref<!fir.array<10x10xf32>> {name = "a", structured = false}
 !CHECK: acc.enter_data dataOperands(%[[CREATE_A]] : !fir.ref<!fir.array<10x10xf32>>) attributes {async, wait}
 
   !$acc enter data create(a) async(1)
-!CHECK: %[[CREATE_A:.*]] = acc.create varPtr(%[[A]] : !fir.ref<!fir.array<10x10xf32>>)   -> !fir.ref<!fir.array<10x10xf32>> {name = "a", structured = false}
+!CHECK: %[[C1:.*]] = arith.constant 1 : index
+!CHECK: %[[BOUND0:.*]] = acc.bounds extent(%c10{{.*}} : index) startIdx(%[[C1]] : index)
+!CHECK: %[[C1:.*]] = arith.constant 1 : index
+!CHECK: %[[BOUND1:.*]] = acc.bounds extent(%c10{{.*}} : index) startIdx(%[[C1]] : index)
+!CHECK: %[[CREATE_A:.*]] = acc.create varPtr(%[[A]] : !fir.ref<!fir.array<10x10xf32>>) bounds(%[[BOUND0]], %[[BOUND1]]) -> !fir.ref<!fir.array<10x10xf32>> {name = "a", structured = false}
 !CHECK: %[[ASYNC1:.*]] = arith.constant 1 : i32
 !CHECK: acc.enter_data async(%[[ASYNC1]] : i32) dataOperands(%[[CREATE_A]] : !fir.ref<!fir.array<10x10xf32>>)
 
   !$acc enter data create(a) async(async)
-!CHECK: %[[CREATE_A:.*]] = acc.create varPtr(%[[A]] : !fir.ref<!fir.array<10x10xf32>>)   -> !fir.ref<!fir.array<10x10xf32>> {name = "a", structured = false}
+!CHECK: %[[C1:.*]] = arith.constant 1 : index
+!CHECK: %[[BOUND0:.*]] = acc.bounds extent(%c10{{.*}} : index) startIdx(%[[C1]] : index)
+!CHECK: %[[C1:.*]] = arith.constant 1 : index
+!CHECK: %[[BOUND1:.*]] = acc.bounds extent(%c10{{.*}} : index) startIdx(%[[C1]] : index)
+!CHECK: %[[CREATE_A:.*]] = acc.create varPtr(%[[A]] : !fir.ref<!fir.array<10x10xf32>>) bounds(%[[BOUND0]], %[[BOUND1]]) -> !fir.ref<!fir.array<10x10xf32>> {name = "a", structured = false}
 !CHECK: %[[ASYNC2:.*]] = fir.load %{{.*}} : !fir.ref<i32>
 !CHECK: acc.enter_data async(%[[ASYNC2]] : i32) dataOperands(%[[CREATE_A]] : !fir.ref<!fir.array<10x10xf32>>)
 
   !$acc enter data create(a) wait(1)
-!CHECK: %[[CREATE_A:.*]] = acc.create varPtr(%[[A]] : !fir.ref<!fir.array<10x10xf32>>)   -> !fir.ref<!fir.array<10x10xf32>> {name = "a", structured = false}
+!CHECK: %[[C1:.*]] = arith.constant 1 : index
+!CHECK: %[[BOUND0:.*]] = acc.bounds extent(%c10{{.*}} : index) startIdx(%[[C1]] : index)
+!CHECK: %[[C1:.*]] = arith.constant 1 : index
+!CHECK: %[[BOUND1:.*]] = acc.bounds extent(%c10{{.*}} : index) startIdx(%[[C1]] : index)
+!CHECK: %[[CREATE_A:.*]] = acc.create varPtr(%[[A]] : !fir.ref<!fir.array<10x10xf32>>) bounds(%[[BOUND0]], %[[BOUND1]]) -> !fir.ref<!fir.array<10x10xf32>> {name = "a", structured = false}
 !CHECK: %[[WAIT1:.*]] = arith.constant 1 : i32
 !CHECK: acc.enter_data wait(%[[WAIT1]] : i32) dataOperands(%[[CREATE_A]] : !fir.ref<!fir.array<10x10xf32>>)
 
   !$acc enter data create(a) wait(queues: 1, 2)
-!CHECK: %[[CREATE_A:.*]] = acc.create varPtr(%[[A]] : !fir.ref<!fir.array<10x10xf32>>)   -> !fir.ref<!fir.array<10x10xf32>> {name = "a", structured = false}
+!CHECK: %[[C1:.*]] = arith.constant 1 : index
+!CHECK: %[[BOUND0:.*]] = acc.bounds extent(%c10{{.*}} : index) startIdx(%[[C1]] : index)
+!CHECK: %[[C1:.*]] = arith.constant 1 : index
+!CHECK: %[[BOUND1:.*]] = acc.bounds extent(%c10{{.*}} : index) startIdx(%[[C1]] : index)
+!CHECK: %[[CREATE_A:.*]] = acc.create varPtr(%[[A]] : !fir.ref<!fir.array<10x10xf32>>) bounds(%[[BOUND0]], %[[BOUND1]]) -> !fir.ref<!fir.array<10x10xf32>> {name = "a", structured = false}
 !CHECK: %[[WAIT2:.*]] = arith.constant 1 : i32
 !CHECK: %[[WAIT3:.*]] = arith.constant 2 : i32
 !CHECK: acc.enter_data wait(%[[WAIT2]], %[[WAIT3]] : i32, i32) dataOperands(%[[CREATE_A]] : !fir.ref<!fir.array<10x10xf32>>)
 
   !$acc enter data create(a) wait(devnum: 1: queues: 1, 2)
-!CHECK: %[[CREATE_A:.*]] = acc.create varPtr(%[[A]] : !fir.ref<!fir.array<10x10xf32>>)   -> !fir.ref<!fir.array<10x10xf32>> {name = "a", structured = false}
+!CHECK: %[[C1:.*]] = arith.constant 1 : index
+!CHECK: %[[BOUND0:.*]] = acc.bounds extent(%c10{{.*}} : index) startIdx(%[[C1]] : index)
+!CHECK: %[[C1:.*]] = arith.constant 1 : index
+!CHECK: %[[BOUND1:.*]] = acc.bounds extent(%c10{{.*}} : index) startIdx(%[[C1]] : index)
+!CHECK: %[[CREATE_A:.*]] = acc.create varPtr(%[[A]] : !fir.ref<!fir.array<10x10xf32>>) bounds(%[[BOUND0]], %[[BOUND1]]) -> !fir.ref<!fir.array<10x10xf32>> {name = "a", structured = false}
 !CHECK: %[[WAIT4:.*]] = arith.constant 1 : i32
 !CHECK: %[[WAIT5:.*]] = arith.constant 2 : i32
 !CHECK: %[[WAIT6:.*]] = arith.constant 1 : i32
@@ -137,6 +214,7 @@
 !CHECK-LABEL: func.func @_QPacc_enter_data_dummy
 !CHECK-SAME:    %[[A:.*]]: !fir.ref<!fir.array<10xf32>> {fir.bindc_name = "a"}, %[[B:.*]]: !fir.ref<!fir.array<?xf32>> {fir.bindc_name = "b"}, %[[N:.*]]: !fir.ref<i32> {fir.bindc_name = "n"}, %[[M:.*]]: !fir.ref<i32> {fir.bindc_name = "m"}
 
+!CHECK: %[[C10:.*]] = arith.constant 10 : index
 !CHECK: %[[LOAD_N:.*]] = fir.load %[[N]] : !fir.ref<i32>
 !CHECK: %[[N_I64:.*]] = fir.convert %[[LOAD_N]] : (i32) -> i64
 !CHECK: %[[N_IDX:.*]] = fir.convert %[[N_I64]] : (i64) -> index
@@ -150,6 +228,17 @@
 !CHECK: %[[CMP:.*]] = arith.cmpi sgt, %[[M_N_1]], %[[C0]] : index
 !CHECK: %[[EXT_B:.*]] = arith.select %[[CMP]], %[[M_N_1]], %[[C0]] : index
 
+  !$acc enter data create(a)
+!CHECK: %[[C1:.*]] = arith.constant 1 : index
+!CHECK: %[[BOUND:.*]] = acc.bounds extent(%c10{{.*}} : index) startIdx(%[[C1]] : index)
+!CHECK: %[[CREATE:.*]] = acc.create varPtr(%[[A]] : !fir.ref<!fir.array<10xf32>>) bounds(%[[BOUND]]) -> !fir.ref<!fir.array<10xf32>> {name = "a", structured = false}
+!CHECK: acc.enter_data dataOperands(%[[CREATE]] : !fir.ref<!fir.array<10xf32>>)
+
+  !$acc enter data create(b)
+!CHECK: %[[BOUND:.*]] = acc.bounds extent(%[[EXT_B]] : index) startIdx(%[[N_IDX]] : index)
+!CHECK: %[[CREATE:.*]] = acc.create varPtr(%[[B]] : !fir.ref<!fir.array<?xf32>>) bounds(%[[BOUND]]) -> !fir.ref<!fir.array<?xf32>> {name = "b", structured = false}
+!CHECK: acc.enter_data dataOperands(%[[CREATE]] : !fir.ref<!fir.array<?xf32>>)
+
   !$acc enter data create(a(5:10))
 !CHECK: %[[LB1:.*]] = arith.constant 4 : index
 !CHECK: %[[UB1:.*]] = arith.constant 9 : index