Index: flang/lib/Optimizer/HLFIR/Transforms/ConvertToFIR.cpp
===================================================================
--- flang/lib/Optimizer/HLFIR/Transforms/ConvertToFIR.cpp
+++ flang/lib/Optimizer/HLFIR/Transforms/ConvertToFIR.cpp
@@ -312,12 +312,20 @@
     if (auto attrs = declareOp.getFortranAttrs())
       fortranAttrs =
           fir::FortranVariableFlagsAttr::get(rewriter.getContext(), *attrs);
-    auto firBase = rewriter
-                       .create<fir::DeclareOp>(
-                           loc, memref.getType(), memref, declareOp.getShape(),
-                           declareOp.getTypeparams(), declareOp.getUniqName(),
-                           fortranAttrs)
-                       .getResult();
+    auto firDeclareOp = rewriter.create<fir::DeclareOp>(
+        loc, memref.getType(), memref, declareOp.getShape(),
+        declareOp.getTypeparams(), declareOp.getUniqName(), fortranAttrs);
+
+    // Propagate other attributes from hlfir.declare to fir.declare.
+    // OpenACC's acc.declare is one example. Right now, the propagation
+    // is verbatim.
+    mlir::NamedAttrList elidedAttrs =
+        mlir::NamedAttrList{firDeclareOp->getAttrs()};
+    for (const mlir::NamedAttribute &attr : declareOp->getAttrs())
+      if (!elidedAttrs.get(attr.getName()))
+        firDeclareOp->setAttr(attr.getName(), attr.getValue());
+
+    auto firBase = firDeclareOp.getResult();
     mlir::Value hlfirBase;
     mlir::Type hlfirBaseType = declareOp.getBase().getType();
     if (hlfirBaseType.isa<fir::BaseBoxType>()) {
Index: flang/test/Lower/OpenACC/HLFIR/acc-declare.f90
===================================================================
--- /dev/null
+++ flang/test/Lower/OpenACC/HLFIR/acc-declare.f90
@@ -0,0 +1,332 @@
+! This test checks lowering of OpenACC declare directive.
+
+! RUN: bbc -fopenacc -emit-hlfir %s -o - | FileCheck %s --check-prefixes=HLFIR,ALL
+! RUN: bbc -fopenacc -emit-fir -hlfir %s -o - | FileCheck %s --check-prefixes=FIR,ALL
+
+module acc_declare_test
+ integer, parameter :: n = 100000
+ real, dimension(n) :: data1
+ !$acc declare create(data1)
+end module
+
+! ALL-LABEL: fir.global @_QMacc_declare_testEdata1 {acc.declare = #acc.declare<dataClause = acc_create>} : !fir.array<100000xf32>
+
+! ALL-LABEL: acc.global_ctor @_QMacc_declare_testEdata1_acc_ctor {
+! ALL:         %[[GLOBAL_ADDR:.*]] = fir.address_of(@_QMacc_declare_testEdata1) {acc.declare = #acc.declare<dataClause = acc_create>} : !fir.ref<!fir.array<100000xf32>>
+! ALL:         %[[CREATE:.*]] = acc.create varPtr(%[[GLOBAL_ADDR]] : !fir.ref<!fir.array<100000xf32>>) -> !fir.ref<!fir.array<100000xf32>> {name = "data1", structured = false}
+! ALL:         acc.declare_enter dataOperands(%[[CREATE]] : !fir.ref<!fir.array<100000xf32>>)
+! ALL:         acc.terminator
+! ALL:       }
+
+! ALL-LABEL: acc.global_dtor @_QMacc_declare_testEdata1_acc_dtor {
+! ALL:         %[[GLOBAL_ADDR:.*]] = fir.address_of(@_QMacc_declare_testEdata1) {acc.declare = #acc.declare<dataClause = acc_create>} : !fir.ref<!fir.array<100000xf32>>
+! ALL:         %[[DEVICEPTR:.*]] = acc.getdeviceptr varPtr(%[[GLOBAL_ADDR]] : !fir.ref<!fir.array<100000xf32>>) -> !fir.ref<!fir.array<100000xf32>> {dataClause = #acc<data_clause acc_create>, name = "data1", structured = false}
+! ALL:         acc.declare_exit dataOperands(%[[DEVICEPTR]] : !fir.ref<!fir.array<100000xf32>>)
+! ALL:         acc.delete accPtr(%[[DEVICEPTR]] : !fir.ref<!fir.array<100000xf32>>) {dataClause = #acc<data_clause acc_create>, name = "data1", structured = false}
+! ALL:         acc.terminator
+! ALL:       }
+
+module acc_declare_copyin_test
+ integer, parameter :: n = 100000
+ real, dimension(n) :: data1
+ !$acc declare copyin(data1)
+end module
+
+
+! ALL-LABEL: acc.global_ctor @_QMacc_declare_copyin_testEdata1_acc_ctor {
+! ALL:         %[[GLOBAL_ADDR:.*]] = fir.address_of(@_QMacc_declare_copyin_testEdata1) {acc.declare = #acc.declare<dataClause =  acc_copyin>} : !fir.ref<!fir.array<100000xf32>>
+! ALL:         %[[COPYIN:.*]] = acc.copyin varPtr(%[[GLOBAL_ADDR]] : !fir.ref<!fir.array<100000xf32>>) -> !fir.ref<!fir.array<100000xf32>> {name = "data1", structured = false}
+! ALL:         acc.declare_enter dataOperands(%[[COPYIN]] : !fir.ref<!fir.array<100000xf32>>)
+! ALL:         acc.terminator
+! ALL:       }
+
+module acc_declare_device_resident_test
+ integer, parameter :: n = 5000
+ integer, dimension(n) :: data1
+ !$acc declare device_resident(data1)
+end module
+
+! ALL-LABEL: fir.global @_QMacc_declare_device_resident_testEdata1 {acc.declare = #acc.declare<dataClause =  acc_declare_device_resident>} : !fir.array<5000xi32>
+
+! ALL-LABEL: acc.global_ctor @_QMacc_declare_device_resident_testEdata1_acc_ctor {
+! ALL:         %[[GLOBAL_ADDR:.*]] = fir.address_of(@_QMacc_declare_device_resident_testEdata1) {acc.declare = #acc.declare<dataClause =  acc_declare_device_resident>} : !fir.ref<!fir.array<5000xi32>>
+! ALL:         %[[DEVICERESIDENT:.*]] = acc.declare_device_resident varPtr(%0 : !fir.ref<!fir.array<5000xi32>>) -> !fir.ref<!fir.array<5000xi32>> {name = "data1", structured = false}
+! ALL:         acc.declare_enter dataOperands(%[[DEVICERESIDENT]] : !fir.ref<!fir.array<5000xi32>>)
+! ALL:         acc.terminator
+! ALL:       }
+
+module acc_declare_device_link_test
+ integer, parameter :: n = 5000
+ integer, dimension(n) :: data1
+ !$acc declare link(data1)
+end module
+
+! ALL-LABEL: fir.global @_QMacc_declare_device_link_testEdata1 {acc.declare = #acc.declare<dataClause =  acc_declare_link>} : !fir.array<5000xi32> {
+
+! ALL-LABEL: acc.global_ctor @_QMacc_declare_device_link_testEdata1_acc_ctor {
+! ALL:         %[[GLOBAL_ADDR:.*]] = fir.address_of(@_QMacc_declare_device_link_testEdata1) {acc.declare = #acc.declare<dataClause =  acc_declare_link>} : !fir.ref<!fir.array<5000xi32>>
+! ALL:         %[[LINK:.*]] = acc.declare_link varPtr(%[[GLOBAL_ADDR]] : !fir.ref<!fir.array<5000xi32>>) -> !fir.ref<!fir.array<5000xi32>> {name = "data1", structured = false}
+! ALL:         acc.declare_enter dataOperands(%[[LINK]] : !fir.ref<!fir.array<5000xi32>>)
+! ALL:         acc.terminator
+! ALL:       }
+
+module acc_declare
+  contains
+
+  subroutine acc_declare_copy()
+    integer :: a(100), i
+    !$acc declare copy(a)
+
+    do i = 1, 100
+      a(i) = i
+    end do
+  end subroutine
+
+! ALL-LABEL: func.func @_QMacc_declarePacc_declare_copy()
+! ALL-DAG: %[[C1:.*]] = arith.constant 1 : index
+! ALL-DAG: %[[ALLOCA:.*]] = fir.alloca !fir.array<100xi32> {bindc_name = "a", uniq_name = "_QMacc_declareFacc_declare_copyEa"}
+! FIR-DAG: %[[DECL:.*]] = fir.declare %[[ALLOCA]](%{{.*}}) {acc.declare = #acc.declare<dataClause =  acc_copy>, uniq_name = "_QMacc_declareFacc_declare_copyEa"} : (!fir.ref<!fir.array<100xi32>>, !fir.shape<1>) -> !fir.ref<!fir.array<100xi32>>
+! HLFIR-DAG: %[[DECL:.*]]:2 = hlfir.declare %[[ALLOCA]](%{{.*}}) {acc.declare = #acc.declare<dataClause =  acc_copy>, uniq_name = "_QMacc_declareFacc_declare_copyEa"} : (!fir.ref<!fir.array<100xi32>>, !fir.shape<1>) -> (!fir.ref<!fir.array<100xi32>>, !fir.ref<!fir.array<100xi32>>)
+! ALL: %[[BOUND:.*]] = acc.bounds   lowerbound(%{{.*}} : index) upperbound(%{{.*}} : index) extent(%{{.*}} : index) stride(%[[C1]] : index) startIdx(%[[C1]] : index)
+! FIR: %[[COPYIN:.*]] = acc.copyin varPtr(%[[DECL]] : !fir.ref<!fir.array<100xi32>>) bounds(%[[BOUND]]) -> !fir.ref<!fir.array<100xi32>> {dataClause = #acc<data_clause acc_copy>, name = "a"}
+! HLFIR: %[[COPYIN:.*]] = acc.copyin varPtr(%[[DECL]]#1 : !fir.ref<!fir.array<100xi32>>) bounds(%[[BOUND]]) -> !fir.ref<!fir.array<100xi32>> {dataClause = #acc<data_clause acc_copy>, name = "a"}
+! ALL: acc.declare_enter dataOperands(%[[COPYIN]] : !fir.ref<!fir.array<100xi32>>)
+
+! ALL: %{{.*}}:2 = fir.do_loop %{{.*}} = %{{.*}} to %{{.*}} step %{{.*}} iter_args(%{{.*}} = %{{.*}}) -> (index, i32) {
+! ALL: }
+
+! ALL: acc.declare_exit dataOperands(%[[COPYIN]] : !fir.ref<!fir.array<100xi32>>)
+! FIR: acc.copyout accPtr(%[[COPYIN]] : !fir.ref<!fir.array<100xi32>>)   bounds(%[[BOUND]]) to varPtr(%[[DECL]] : !fir.ref<!fir.array<100xi32>>) {dataClause = #acc<data_clause acc_copy>, name = "a"}
+! HLFIR: acc.copyout accPtr(%[[COPYIN]] : !fir.ref<!fir.array<100xi32>>) bounds(%[[BOUND]]) to varPtr(%[[DECL]]#1 : !fir.ref<!fir.array<100xi32>>) {dataClause = #acc<data_clause acc_copy>, name = "a"}
+
+! ALL: return
+
+  subroutine acc_declare_create()
+    integer :: a(100), i
+    !$acc declare create(a)
+
+    do i = 1, 100
+      a(i) = i
+    end do
+  end subroutine
+
+! ALL-LABEL: func.func @_QMacc_declarePacc_declare_create() {
+! ALL-DAG: %[[C1:.*]] = arith.constant 1 : index
+! ALL-DAG: %[[ALLOCA:.*]] = fir.alloca !fir.array<100xi32> {bindc_name = "a", uniq_name = "_QMacc_declareFacc_declare_createEa"}
+! FIR-DAG: %[[DECL:.*]] = fir.declare %[[ALLOCA]](%{{.*}}) {acc.declare = #acc.declare<dataClause =  acc_create>, uniq_name = "_QMacc_declareFacc_declare_createEa"} : (!fir.ref<!fir.array<100xi32>>, !fir.shape<1>) -> !fir.ref<!fir.array<100xi32>>
+! HLFIR-DAG: %[[DECL:.*]]:2 = hlfir.declare %[[ALLOCA]](%{{.*}}) {acc.declare = #acc.declare<dataClause =  acc_create>, uniq_name = "_QMacc_declareFacc_declare_createEa"} : (!fir.ref<!fir.array<100xi32>>, !fir.shape<1>) -> (!fir.ref<!fir.array<100xi32>>, !fir.ref<!fir.array<100xi32>>)
+! ALL: %[[BOUND:.*]] = acc.bounds   lowerbound(%{{.*}} : index) upperbound(%{{.*}} : index) extent(%{{.*}} : index) stride(%[[C1]] : index) startIdx(%[[C1]] : index)
+! FIR: %[[CREATE:.*]] = acc.create varPtr(%[[DECL]] : !fir.ref<!fir.array<100xi32>>) bounds(%[[BOUND]]) -> !fir.ref<!fir.array<100xi32>> {name = "a"}
+! HLFIR: %[[CREATE:.*]] = acc.create varPtr(%[[DECL]]#1 : !fir.ref<!fir.array<100xi32>>)   bounds(%[[BOUND]]) -> !fir.ref<!fir.array<100xi32>> {name = "a"}
+! ALL: acc.declare_enter dataOperands(%[[CREATE]] : !fir.ref<!fir.array<100xi32>>)
+
+! ALL: %{{.*}}:2 = fir.do_loop %{{.*}} = %{{.*}} to %{{.*}} step %{{.*}} iter_args(%{{.*}} = %{{.*}}) -> (index, i32) {
+! ALL: }
+
+! ALL: acc.declare_exit dataOperands(%[[CREATE]] : !fir.ref<!fir.array<100xi32>>)
+! ALL: acc.delete accPtr(%[[CREATE]] : !fir.ref<!fir.array<100xi32>>) bounds(%[[BOUND]]) {dataClause = #acc<data_clause acc_create>, name = "a"}
+! ALL: return
+
+  subroutine acc_declare_present(a)
+    integer :: a(100), i
+    !$acc declare present(a)
+
+    do i = 1, 100
+      a(i) = i
+    end do
+  end subroutine
+
+! ALL-LABEL: func.func @_QMacc_declarePacc_declare_present(
+! ALL-SAME: %[[ARG0:.*]]: !fir.ref<!fir.array<100xi32>> {fir.bindc_name = "a"})
+! ALL-DAG: %[[C1:.*]] = arith.constant 1 : index
+! FIR-DAG: %[[DECL:.*]] = fir.declare %[[ARG0]](%{{.*}}) {acc.declare = #acc.declare<dataClause =  acc_present>, uniq_name = "_QMacc_declareFacc_declare_presentEa"} : (!fir.ref<!fir.array<100xi32>>, !fir.shape<1>) -> !fir.ref<!fir.array<100xi32>>
+! HLFIR-DAG: %[[DECL:.*]]:2 = hlfir.declare %[[ARG0]](%{{.*}}) {acc.declare = #acc.declare<dataClause =  acc_present>, uniq_name = "_QMacc_declareFacc_declare_presentEa"} : (!fir.ref<!fir.array<100xi32>>, !fir.shape<1>) -> (!fir.ref<!fir.array<100xi32>>, !fir.ref<!fir.array<100xi32>>)
+! ALL: %[[BOUND:.*]] = acc.bounds lowerbound(%{{.*}} : index) upperbound(%{{.*}} : index) extent(%{{.*}} : index) stride(%{{.*}} : index) startIdx(%[[C1]] : index)
+! FIR: %[[PRESENT:.*]] = acc.present varPtr(%[[DECL]] : !fir.ref<!fir.array<100xi32>>) bounds(%[[BOUND]]) -> !fir.ref<!fir.array<100xi32>> {name = "a"}
+! HLFIR: %[[PRESENT:.*]] = acc.present varPtr(%[[DECL]]#1 : !fir.ref<!fir.array<100xi32>>)   bounds(%[[BOUND]]) -> !fir.ref<!fir.array<100xi32>> {name = "a"}
+! ALL: acc.declare_enter dataOperands(%[[PRESENT]] : !fir.ref<!fir.array<100xi32>>)
+! ALL: %{{.*}}:2 = fir.do_loop %{{.*}} = %{{.*}} to %{{.*}} step %{{.*}} iter_args(%arg{{.*}} = %{{.*}}) -> (index, i32)
+! ALL: acc.declare_exit dataOperands(%[[PRESENT]] : !fir.ref<!fir.array<100xi32>>)
+
+  subroutine acc_declare_copyin()
+    integer :: a(100), b(10), i
+    !$acc declare copyin(a) copyin(readonly: b)
+
+    do i = 1, 100
+      a(i) = i
+    end do
+  end subroutine
+
+! ALL-LABEL: func.func @_QMacc_declarePacc_declare_copyin()
+! ALL: %[[A:.*]] = fir.alloca !fir.array<100xi32> {bindc_name = "a", uniq_name = "_QMacc_declareFacc_declare_copyinEa"}
+! FIR: %[[ADECL:.*]] = fir.declare %[[A]](%{{.*}}) {acc.declare = #acc.declare<dataClause =  acc_copyin>, uniq_name = "_QMacc_declareFacc_declare_copyinEa"} : (!fir.ref<!fir.array<100xi32>>, !fir.shape<1>) -> !fir.ref<!fir.array<100xi32>>
+! HLFIR: %[[ADECL:.*]]:2 = hlfir.declare %[[A]](%{{.*}}) {acc.declare = #acc.declare<dataClause =  acc_copyin>, uniq_name = "_QMacc_declareFacc_declare_copyinEa"} : (!fir.ref<!fir.array<100xi32>>, !fir.shape<1>) -> (!fir.ref<!fir.array<100xi32>>, !fir.ref<!fir.array<100xi32>>)
+! ALL: %[[B:.*]] = fir.alloca !fir.array<10xi32> {bindc_name = "b", uniq_name = "_QMacc_declareFacc_declare_copyinEb"}
+! FIR: %[[BDECL:.*]] = fir.declare %[[B]](%{{.*}}) {acc.declare = #acc.declare<dataClause =  acc_copyin_readonly>, uniq_name = "_QMacc_declareFacc_declare_copyinEb"} : (!fir.ref<!fir.array<10xi32>>, !fir.shape<1>) -> !fir.ref<!fir.array<10xi32>>
+! HLFIR: %[[BDECL:.*]]:2 = hlfir.declare %[[B]](%{{.*}}) {acc.declare = #acc.declare<dataClause =  acc_copyin_readonly>, uniq_name = "_QMacc_declareFacc_declare_copyinEb"} : (!fir.ref<!fir.array<10xi32>>, !fir.shape<1>) -> (!fir.ref<!fir.array<10xi32>>, !fir.ref<!fir.array<10xi32>>)
+! ALL: %[[BOUND:.*]] = acc.bounds lowerbound(%{{.*}} : index) upperbound(%{{.*}} : index) extent(%{{.*}} : index) stride(%{{.*}} : index) startIdx(%{{.*}} : index)
+! FIR: %[[COPYIN_A:.*]] = acc.copyin varPtr(%[[ADECL]] : !fir.ref<!fir.array<100xi32>>) bounds(%[[BOUND]]) -> !fir.ref<!fir.array<100xi32>> {name = "a"}
+! HLFIR: %[[COPYIN_A:.*]] = acc.copyin varPtr(%[[ADECL]]#1 : !fir.ref<!fir.array<100xi32>>)   bounds(%[[BOUND]]) -> !fir.ref<!fir.array<100xi32>> {name = "a"}
+! ALL: %[[BOUND:.*]] = acc.bounds lowerbound(%{{.*}} : index) upperbound(%{{.*}} : index) extent(%{{.*}} : index) stride(%{{.*}} : index) startIdx(%{{.*}} : index)
+! FIR: %[[COPYIN_B:.*]] = acc.copyin varPtr(%[[BDECL]] : !fir.ref<!fir.array<10xi32>>) bounds(%[[BOUND]]) -> !fir.ref<!fir.array<10xi32>> {dataClause = #acc<data_clause acc_copyin_readonly>, name = "b"}
+! HLFIR: %[[COPYIN_B:.*]] = acc.copyin varPtr(%[[BDECL]]#1 : !fir.ref<!fir.array<10xi32>>)   bounds(%[[BOUND]]) -> !fir.ref<!fir.array<10xi32>> {dataClause = #acc<data_clause acc_copyin_readonly>, name = "b"}
+! ALL: acc.declare_enter dataOperands(%[[COPYIN_A]], %[[COPYIN_B]] : !fir.ref<!fir.array<100xi32>>, !fir.ref<!fir.array<10xi32>>)
+! ALL: %{{.*}}:2 = fir.do_loop %{{.*}} = %{{.*}} to %{{.*}} step %{{.*}} iter_args(%arg{{.*}} = %{{.*}}) -> (index, i32)
+! ALL: acc.declare_exit dataOperands(%[[COPYIN_A]], %[[COPYIN_B]] : !fir.ref<!fir.array<100xi32>>, !fir.ref<!fir.array<10xi32>>)
+
+  subroutine acc_declare_copyout()
+    integer :: a(100), i
+    !$acc declare copyout(a)
+
+    do i = 1, 100
+      a(i) = i
+    end do
+  end subroutine
+
+! ALL-LABEL: func.func @_QMacc_declarePacc_declare_copyout()
+! ALL: %[[A:.*]] = fir.alloca !fir.array<100xi32> {bindc_name = "a", uniq_name = "_QMacc_declareFacc_declare_copyoutEa"}
+! FIR: %[[ADECL:.*]] = fir.declare %[[A]](%{{.*}}) {acc.declare = #acc.declare<dataClause =  acc_copyout>, uniq_name = "_QMacc_declareFacc_declare_copyoutEa"} : (!fir.ref<!fir.array<100xi32>>, !fir.shape<1>) -> !fir.ref<!fir.array<100xi32>>
+! HLFIR: %[[ADECL:.*]]:2 = hlfir.declare %[[A]](%{{.*}}) {acc.declare = #acc.declare<dataClause =  acc_copyout>, uniq_name = "_QMacc_declareFacc_declare_copyoutEa"} : (!fir.ref<!fir.array<100xi32>>, !fir.shape<1>) -> (!fir.ref<!fir.array<100xi32>>, !fir.ref<!fir.array<100xi32>>)
+! FIR: %[[CREATE:.*]] = acc.create varPtr(%[[ADECL]] : !fir.ref<!fir.array<100xi32>>) bounds(%{{.*}}) -> !fir.ref<!fir.array<100xi32>> {dataClause = #acc<data_clause acc_copyout>, name = "a"}
+! HLFIR: %[[CREATE:.*]] = acc.create varPtr(%[[ADECL]]#1 : !fir.ref<!fir.array<100xi32>>)   bounds(%{{.*}}) -> !fir.ref<!fir.array<100xi32>> {dataClause = #acc<data_clause acc_copyout>, name = "a"}
+! ALL: acc.declare_enter dataOperands(%[[CREATE]] : !fir.ref<!fir.array<100xi32>>)
+! ALL: %{{.*}}:2 = fir.do_loop %{{.*}} = %{{.*}} to %{{.*}} step %{{.*}} iter_args(%arg{{.*}} = %{{.*}}) -> (index, i32)
+! ALL: acc.declare_exit dataOperands(%[[CREATE]] : !fir.ref<!fir.array<100xi32>>)
+! FIR: acc.copyout accPtr(%[[CREATE]] : !fir.ref<!fir.array<100xi32>>) bounds(%{{.*}}) to varPtr(%[[ADECL]] : !fir.ref<!fir.array<100xi32>>) {name = "a"}
+! HLFIR: acc.copyout accPtr(%[[CREATE]] : !fir.ref<!fir.array<100xi32>>)   bounds(%{{.*}}) to varPtr(%[[ADECL]]#1 : !fir.ref<!fir.array<100xi32>>) {name = "a"}
+! ALL: return
+
+  subroutine acc_declare_deviceptr(a)
+    integer :: a(100), i
+    !$acc declare deviceptr(a)
+
+    do i = 1, 100
+      a(i) = i
+    end do
+  end subroutine
+
+! ALL-LABEL: func.func @_QMacc_declarePacc_declare_deviceptr(
+! ALL-SAME: %[[ARG0:.*]]: !fir.ref<!fir.array<100xi32>> {fir.bindc_name = "a"}) {
+! FIR: %[[DECL:.*]] = fir.declare %[[ARG0]](%{{.*}}) {acc.declare = #acc.declare<dataClause =  acc_deviceptr>, uniq_name = "_QMacc_declareFacc_declare_deviceptrEa"} : (!fir.ref<!fir.array<100xi32>>, !fir.shape<1>) -> !fir.ref<!fir.array<100xi32>>
+! HLFIR: %[[DECL:.*]]:2 = hlfir.declare %[[ARG0]](%{{.*}}) {acc.declare = #acc.declare<dataClause =  acc_deviceptr>, uniq_name = "_QMacc_declareFacc_declare_deviceptrEa"} : (!fir.ref<!fir.array<100xi32>>, !fir.shape<1>) -> (!fir.ref<!fir.array<100xi32>>, !fir.ref<!fir.array<100xi32>>)
+! FIR: %[[DEVICEPTR:.*]] = acc.deviceptr varPtr(%[[DECL]] : !fir.ref<!fir.array<100xi32>>) bounds(%{{.*}}) -> !fir.ref<!fir.array<100xi32>> {name = "a"}
+! HLFIR: %[[DEVICEPTR:.*]] = acc.deviceptr varPtr(%[[DECL]]#1 : !fir.ref<!fir.array<100xi32>>)   bounds(%{{.*}}) -> !fir.ref<!fir.array<100xi32>> {name = "a"}
+! ALL: acc.declare_enter dataOperands(%[[DEVICEPTR]] : !fir.ref<!fir.array<100xi32>>)
+! ALL: %{{.*}}:2 = fir.do_loop %{{.*}} = %{{.*}} to %{{.*}} step %{{.*}} iter_args(%arg{{.*}} = %{{.*}}) -> (index, i32)
+! ALL: acc.declare_exit dataOperands(%[[DEVICEPTR]] : !fir.ref<!fir.array<100xi32>>)
+
+  subroutine acc_declare_link(a)
+    integer :: a(100), i
+    !$acc declare link(a)
+
+    do i = 1, 100
+      a(i) = i
+    end do
+  end subroutine
+
+! ALL-LABEL: func.func @_QMacc_declarePacc_declare_link(
+! ALL-SAME: %[[ARG0:.*]]: !fir.ref<!fir.array<100xi32>> {fir.bindc_name = "a"})
+! FIR: %[[DECL:.*]] = fir.declare %[[ARG0]](%{{.*}}) {acc.declare = #acc.declare<dataClause =  acc_declare_link>, uniq_name = "_QMacc_declareFacc_declare_linkEa"} : (!fir.ref<!fir.array<100xi32>>, !fir.shape<1>) -> !fir.ref<!fir.array<100xi32>>
+! HLFIR: %[[DECL:.*]]:2 = hlfir.declare %[[ARG0]](%{{.*}}) {acc.declare = #acc.declare<dataClause =  acc_declare_link>, uniq_name = "_QMacc_declareFacc_declare_linkEa"} : (!fir.ref<!fir.array<100xi32>>, !fir.shape<1>) -> (!fir.ref<!fir.array<100xi32>>, !fir.ref<!fir.array<100xi32>>)
+! FIR: %[[LINK:.*]] = acc.declare_link varPtr(%[[DECL]] : !fir.ref<!fir.array<100xi32>>) bounds(%{{.*}}) -> !fir.ref<!fir.array<100xi32>> {name = "a"}
+! HLFIR: %[[LINK:.*]] = acc.declare_link varPtr(%[[DECL]]#1 : !fir.ref<!fir.array<100xi32>>)   bounds(%{{.*}}) -> !fir.ref<!fir.array<100xi32>> {name = "a"}
+! ALL: acc.declare_enter dataOperands(%[[LINK]] : !fir.ref<!fir.array<100xi32>>)
+! ALL: %{{.*}}:2 = fir.do_loop %{{.*}} = %{{.*}} to %{{.*}} step %{{.*}} iter_args(%arg{{.*}} = %{{.*}}) -> (index, i32)
+! ALL: acc.declare_exit dataOperands(%[[LINK]] : !fir.ref<!fir.array<100xi32>>)
+
+  subroutine acc_declare_device_resident(a)
+    integer :: a(100), i
+    !$acc declare device_resident(a)
+
+    do i = 1, 100
+      a(i) = i
+    end do
+  end subroutine
+
+! ALL-LABEL: func.func @_QMacc_declarePacc_declare_device_resident(
+! ALL-SAME: %[[ARG0:.*]]: !fir.ref<!fir.array<100xi32>> {fir.bindc_name = "a"})
+! FIR: %[[DECL:.*]] = fir.declare %[[ARG0]](%{{.*}}) {acc.declare = #acc.declare<dataClause =  acc_declare_device_resident>, uniq_name = "_QMacc_declareFacc_declare_device_residentEa"} : (!fir.ref<!fir.array<100xi32>>, !fir.shape<1>) -> !fir.ref<!fir.array<100xi32>>
+! HLFIR: %[[DECL:.*]]:2 = hlfir.declare %[[ARG0]](%{{.*}}) {acc.declare = #acc.declare<dataClause =  acc_declare_device_resident>, uniq_name = "_QMacc_declareFacc_declare_device_residentEa"} : (!fir.ref<!fir.array<100xi32>>, !fir.shape<1>) -> (!fir.ref<!fir.array<100xi32>>, !fir.ref<!fir.array<100xi32>>)
+! FIR: %[[DEVICERES:.*]] = acc.declare_device_resident varPtr(%[[DECL]] : !fir.ref<!fir.array<100xi32>>) bounds(%{{.*}}) -> !fir.ref<!fir.array<100xi32>> {name = "a"}
+! HLFIR: %[[DEVICERES:.*]] = acc.declare_device_resident varPtr(%[[DECL]]#1 : !fir.ref<!fir.array<100xi32>>)   bounds(%{{.*}}) -> !fir.ref<!fir.array<100xi32>> {name = "a"}
+! ALL: acc.declare_enter dataOperands(%[[DEVICERES]] : !fir.ref<!fir.array<100xi32>>)
+! ALL: %{{.*}}:2 = fir.do_loop %{{.*}} = %{{.*}} to %{{.*}} step %{{.*}} iter_args(%arg{{.*}} = %{{.*}}) -> (index, i32)
+! ALL: acc.declare_exit dataOperands(%[[DEVICERES]] : !fir.ref<!fir.array<100xi32>>) 
+! ALL: acc.delete accPtr(%[[DEVICERES]] : !fir.ref<!fir.array<100xi32>>) bounds(%{{.*}}) {dataClause = #acc<data_clause acc_declare_device_resident>, name = "a"}
+
+  subroutine acc_declare_device_resident2()
+    integer, parameter :: n = 100
+    real, dimension(n) :: dataparam
+    !$acc declare device_resident(dataparam)
+  end subroutine
+
+! ALL-LABEL: func.func @_QMacc_declarePacc_declare_device_resident2()
+! ALL: %[[ALLOCA:.*]] = fir.alloca !fir.array<100xf32> {bindc_name = "dataparam", uniq_name = "_QMacc_declareFacc_declare_device_resident2Edataparam"}
+! FIR: %[[DECL:.*]] = fir.declare %[[ALLOCA]](%{{.*}}) {acc.declare = #acc.declare<dataClause =  acc_declare_device_resident>, uniq_name = "_QMacc_declareFacc_declare_device_resident2Edataparam"} : (!fir.ref<!fir.array<100xf32>>, !fir.shape<1>) -> !fir.ref<!fir.array<100xf32>>
+! HLFIR: %[[DECL:.*]]:2 = hlfir.declare %[[ALLOCA]](%{{.*}}) {acc.declare = #acc.declare<dataClause =  acc_declare_device_resident>, uniq_name = "_QMacc_declareFacc_declare_device_resident2Edataparam"} : (!fir.ref<!fir.array<100xf32>>, !fir.shape<1>) -> (!fir.ref<!fir.array<100xf32>>, !fir.ref<!fir.array<100xf32>>)
+! FIR: %[[DEVICERES:.*]] = acc.declare_device_resident varPtr(%[[DECL]] : !fir.ref<!fir.array<100xf32>>) bounds(%{{.*}}) -> !fir.ref<!fir.array<100xf32>> {name = "dataparam"}
+! HLFIR: %[[DEVICERES:.*]] = acc.declare_device_resident varPtr(%[[DECL]]#1 : !fir.ref<!fir.array<100xf32>>)   bounds(%{{.*}}) -> !fir.ref<!fir.array<100xf32>> {name = "dataparam"}
+! ALL: acc.declare_enter dataOperands(%[[DEVICERES]] : !fir.ref<!fir.array<100xf32>>)
+! ALL: acc.declare_exit dataOperands(%[[DEVICERES]] : !fir.ref<!fir.array<100xf32>>)
+! ALL: acc.delete accPtr(%[[DEVICERES]] : !fir.ref<!fir.array<100xf32>>) bounds(%{{.*}}) {dataClause = #acc<data_clause acc_declare_device_resident>, name = "dataparam"}
+
+  subroutine acc_declare_link2()
+    integer, parameter :: n = 100
+    real, dimension(n) :: dataparam
+    !$acc declare link(dataparam)
+  end subroutine
+
+! ALL-LABEL: func.func @_QMacc_declarePacc_declare_link2()
+! ALL: %[[ALLOCA:.*]] = fir.alloca !fir.array<100xf32> {bindc_name = "dataparam", uniq_name = "_QMacc_declareFacc_declare_link2Edataparam"}
+! FIR: %[[DECL:.*]] = fir.declare %[[ALLOCA]](%{{.*}}) {acc.declare = #acc.declare<dataClause =  acc_declare_link>, uniq_name = "_QMacc_declareFacc_declare_link2Edataparam"} : (!fir.ref<!fir.array<100xf32>>, !fir.shape<1>) -> !fir.ref<!fir.array<100xf32>>
+! HLFIR: %[[DECL:.*]]:2 = hlfir.declare %[[ALLOCA]](%{{.*}}) {acc.declare = #acc.declare<dataClause =  acc_declare_link>, uniq_name = "_QMacc_declareFacc_declare_link2Edataparam"} : (!fir.ref<!fir.array<100xf32>>, !fir.shape<1>) -> (!fir.ref<!fir.array<100xf32>>, !fir.ref<!fir.array<100xf32>>)
+! FIR: %[[LINK:.*]] = acc.declare_link varPtr(%[[DECL]] : !fir.ref<!fir.array<100xf32>>) bounds(%{{.*}}) -> !fir.ref<!fir.array<100xf32>> {name = "dataparam"}
+! HLFIR: %[[LINK:.*]] = acc.declare_link varPtr(%[[DECL]]#1 : !fir.ref<!fir.array<100xf32>>)   bounds(%{{.*}}) -> !fir.ref<!fir.array<100xf32>> {name = "dataparam"}
+! ALL: acc.declare_enter dataOperands(%[[LINK]] : !fir.ref<!fir.array<100xf32>>)
+
+  subroutine acc_declare_deviceptr2()
+    integer, parameter :: n = 100
+    real, dimension(n) :: dataparam
+    !$acc declare deviceptr(dataparam)
+  end subroutine
+
+! ALL-LABEL: func.func @_QMacc_declarePacc_declare_deviceptr2()
+! ALL: %[[ALLOCA:.*]] = fir.alloca !fir.array<100xf32> {bindc_name = "dataparam", uniq_name = "_QMacc_declareFacc_declare_deviceptr2Edataparam"}
+! FIR: %[[DECL:.*]] = fir.declare %[[ALLOCA]](%{{.*}}) {acc.declare = #acc.declare<dataClause =  acc_deviceptr>, uniq_name = "_QMacc_declareFacc_declare_deviceptr2Edataparam"} : (!fir.ref<!fir.array<100xf32>>, !fir.shape<1>) -> !fir.ref<!fir.array<100xf32>>
+! HLFIR: %[[DECL:.*]]:2 = hlfir.declare %[[ALLOCA]](%{{.*}}) {acc.declare = #acc.declare<dataClause =  acc_deviceptr>, uniq_name = "_QMacc_declareFacc_declare_deviceptr2Edataparam"} : (!fir.ref<!fir.array<100xf32>>, !fir.shape<1>) -> (!fir.ref<!fir.array<100xf32>>, !fir.ref<!fir.array<100xf32>>)
+! FIR: %[[DEVICEPTR:.*]] = acc.deviceptr varPtr(%[[DECL]] : !fir.ref<!fir.array<100xf32>>) bounds(%{{.*}}) -> !fir.ref<!fir.array<100xf32>> {name = "dataparam"}
+! HLFIR: %[[DEVICEPTR:.*]] = acc.deviceptr varPtr(%[[DECL]]#1 : !fir.ref<!fir.array<100xf32>>)   bounds(%{{.*}}) -> !fir.ref<!fir.array<100xf32>> {name = "dataparam"}
+! ALL: acc.declare_enter dataOperands(%[[DEVICEPTR]] : !fir.ref<!fir.array<100xf32>>)
+
+end module
+
+module acc_declare_allocatable_test
+ integer, allocatable :: data1(:)
+ !$acc declare create(data1)
+end module
+
+! ALL-LABEL: acc.global_ctor @_QMacc_declare_allocatable_testEdata1_acc_ctor {
+! ALL:         %[[GLOBAL_ADDR:.*]] = fir.address_of(@_QMacc_declare_allocatable_testEdata1) {acc.declare = #acc.declare<dataClause =  acc_create>} : !fir.ref<!fir.box<!fir.heap<!fir.array<?xi32>>>>
+! ALL:         %[[COPYIN:.*]] = acc.copyin varPtr(%[[GLOBAL_ADDR]] : !fir.ref<!fir.box<!fir.heap<!fir.array<?xi32>>>>)   -> !fir.ref<!fir.box<!fir.heap<!fir.array<?xi32>>>> {dataClause = #acc<data_clause acc_create>, implicit = true, name = "data1", structured = false}
+! ALL:         acc.declare_enter dataOperands(%[[COPYIN]] : !fir.ref<!fir.box<!fir.heap<!fir.array<?xi32>>>>)
+! ALL:         acc.terminator
+! ALL:       }
+
+! ALL-LABEL: func.func private @_QMacc_declare_allocatable_testEdata1_acc_declare_update_desc_post_alloc() {
+! ALL:         %[[GLOBAL_ADDR:.*]] = fir.address_of(@_QMacc_declare_allocatable_testEdata1) : !fir.ref<!fir.box<!fir.heap<!fir.array<?xi32>>>>
+! ALL:         %[[LOAD:.*]] = fir.load %[[GLOBAL_ADDR]] : !fir.ref<!fir.box<!fir.heap<!fir.array<?xi32>>>>
+! ALL:         %[[BOXADDR:.*]] = fir.box_addr %[[LOAD]] {acc.declare = #acc.declare<dataClause =  acc_create>} : (!fir.box<!fir.heap<!fir.array<?xi32>>>) -> !fir.heap<!fir.array<?xi32>>
+! ALL:         %[[CREATE:.*]] = acc.create varPtr(%[[BOXADDR]] : !fir.heap<!fir.array<?xi32>>) -> !fir.heap<!fir.array<?xi32>> {name = "data1", structured = false}
+! ALL:         acc.declare_enter dataOperands(%[[CREATE]] : !fir.heap<!fir.array<?xi32>>)
+! ALL:         %[[UPDATE:.*]] = acc.update_device varPtr(%[[GLOBAL_ADDR]] : !fir.ref<!fir.box<!fir.heap<!fir.array<?xi32>>>>) -> !fir.ref<!fir.box<!fir.heap<!fir.array<?xi32>>>> {implicit = true, name = "data1_desc", structured = false}
+! ALL:         acc.update dataOperands(%[[UPDATE]] : !fir.ref<!fir.box<!fir.heap<!fir.array<?xi32>>>>)
+! ALL:         return
+! ALL:       }
+
+! ALL-LABEL: acc.global_dtor @_QMacc_declare_allocatable_testEdata1_acc_dtor {
+! ALL:         %[[GLOBAL_ADDR:.*]] = fir.address_of(@_QMacc_declare_allocatable_testEdata1) {acc.declare = #acc.declare<dataClause =  acc_create>} : !fir.ref<!fir.box<!fir.heap<!fir.array<?xi32>>>>
+! ALL:         %[[DEVICEPTR:.*]] = acc.getdeviceptr varPtr(%[[GLOBAL_ADDR]] : !fir.ref<!fir.box<!fir.heap<!fir.array<?xi32>>>>)   -> !fir.ref<!fir.box<!fir.heap<!fir.array<?xi32>>>> {dataClause = #acc<data_clause acc_create>, name = "data1", structured = false}
+! ALL:         acc.declare_exit dataOperands(%[[DEVICEPTR]] : !fir.ref<!fir.box<!fir.heap<!fir.array<?xi32>>>>)
+! ALL:         acc.delete accPtr(%[[DEVICEPTR]] : !fir.ref<!fir.box<!fir.heap<!fir.array<?xi32>>>>) {dataClause = #acc<data_clause acc_create>, name = "data1", structured = false}
+! ALL:         acc.terminator
+! ALL:       }