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
@@ -387,6 +387,148 @@
                                               builder.getContext(), clause)));
 }
 
+static mlir::func::FuncOp
+createDeclareFunc(mlir::OpBuilder &modBuilder, fir::FirOpBuilder &builder,
+                  mlir::Location loc, llvm::StringRef funcName,
+                  llvm::SmallVector<mlir::Type> argsTy = {},
+                  llvm::SmallVector<mlir::Location> locs = {}) {
+  auto funcTy = mlir::FunctionType::get(modBuilder.getContext(), argsTy, {});
+  auto funcOp = modBuilder.create<mlir::func::FuncOp>(loc, funcName, funcTy);
+  funcOp.setVisibility(mlir::SymbolTable::Visibility::Private);
+  builder.createBlock(&funcOp.getRegion(), funcOp.getRegion().end(), argsTy,
+                      locs);
+  builder.setInsertionPointToEnd(&funcOp.getRegion().back());
+  builder.create<mlir::func::ReturnOp>(loc);
+  builder.setInsertionPointToStart(&funcOp.getRegion().back());
+  return funcOp;
+}
+
+template <typename Op>
+static Op
+createSimpleOp(fir::FirOpBuilder &builder, mlir::Location loc,
+               const llvm::SmallVectorImpl<mlir::Value> &operands,
+               const llvm::SmallVectorImpl<int32_t> &operandSegments) {
+  llvm::ArrayRef<mlir::Type> argTy;
+  Op op = builder.create<Op>(loc, argTy, operands);
+  op->setAttr(Op::getOperandSegmentSizeAttr(),
+              builder.getDenseI32ArrayAttr(operandSegments));
+  return op;
+}
+
+template <typename EntryOp>
+static void createDeclareAllocFuncWithArg(mlir::OpBuilder &modBuilder,
+                                          fir::FirOpBuilder &builder,
+                                          mlir::Location loc, mlir::Type descTy,
+                                          llvm::StringRef funcNamePrefix,
+                                          std::stringstream &asFortran,
+                                          mlir::acc::DataClause clause) {
+  auto crtInsPt = builder.saveInsertionPoint();
+  std::stringstream registerFuncName;
+  registerFuncName << funcNamePrefix.str()
+                   << Fortran::lower::declarePostAllocSuffix.str();
+
+  if (!mlir::isa<fir::ReferenceType>(descTy))
+    descTy = fir::ReferenceType::get(descTy);
+  auto registerFuncOp = createDeclareFunc(
+      modBuilder, builder, loc, registerFuncName.str(), {descTy}, {loc});
+
+  mlir::Value desc =
+      builder.create<fir::LoadOp>(loc, registerFuncOp.getArgument(0));
+  fir::BoxAddrOp boxAddrOp = builder.create<fir::BoxAddrOp>(loc, desc);
+  addDeclareAttr(builder, boxAddrOp.getOperation(), clause);
+
+  llvm::SmallVector<mlir::Value> bounds;
+  EntryOp entryOp = createDataEntryOp<EntryOp>(
+      builder, loc, boxAddrOp.getResult(), asFortran, bounds,
+      /*structured=*/false, /*implicit=*/false, clause, boxAddrOp.getType());
+  builder.create<mlir::acc::DeclareEnterOp>(
+      loc, mlir::ValueRange(entryOp.getAccPtr()));
+
+  asFortran << "_desc";
+  mlir::acc::UpdateDeviceOp updateDeviceOp =
+      createDataEntryOp<mlir::acc::UpdateDeviceOp>(
+          builder, loc, registerFuncOp.getArgument(0), asFortran, bounds,
+          /*structured=*/false, /*implicit=*/true,
+          mlir::acc::DataClause::acc_update_device, descTy);
+  llvm::SmallVector<int32_t> operandSegments{0, 0, 0, 0, 0, 1};
+  llvm::SmallVector<mlir::Value> operands{updateDeviceOp.getResult()};
+  createSimpleOp<mlir::acc::UpdateOp>(builder, loc, operands, operandSegments);
+  modBuilder.setInsertionPointAfter(registerFuncOp);
+  builder.restoreInsertionPoint(crtInsPt);
+}
+
+template <typename ExitOp>
+static void createDeclareDeallocFuncWithArg(
+    mlir::OpBuilder &modBuilder, fir::FirOpBuilder &builder, mlir::Location loc,
+    mlir::Type descTy, llvm::StringRef funcNamePrefix,
+    std::stringstream &asFortran, mlir::acc::DataClause clause) {
+  auto crtInsPt = builder.saveInsertionPoint();
+  // Generate the pre dealloc function.
+  std::stringstream preDeallocFuncName;
+  preDeallocFuncName << funcNamePrefix.str()
+                     << Fortran::lower::declarePreDeallocSuffix.str();
+  if (!mlir::isa<fir::ReferenceType>(descTy))
+    descTy = fir::ReferenceType::get(descTy);
+  auto preDeallocOp = createDeclareFunc(
+      modBuilder, builder, loc, preDeallocFuncName.str(), {descTy}, {loc});
+  mlir::Value loadOp =
+      builder.create<fir::LoadOp>(loc, preDeallocOp.getArgument(0));
+  fir::BoxAddrOp boxAddrOp = builder.create<fir::BoxAddrOp>(loc, loadOp);
+  addDeclareAttr(builder, boxAddrOp.getOperation(), clause);
+
+  llvm::SmallVector<mlir::Value> bounds;
+  mlir::acc::GetDevicePtrOp entryOp =
+      createDataEntryOp<mlir::acc::GetDevicePtrOp>(
+          builder, loc, boxAddrOp.getResult(), asFortran, bounds,
+          /*structured=*/false, /*implicit=*/false, clause,
+          boxAddrOp.getType());
+  builder.create<mlir::acc::DeclareExitOp>(
+      loc, mlir::ValueRange(entryOp.getAccPtr()));
+
+  mlir::Value varPtr;
+  if constexpr (std::is_same_v<ExitOp, mlir::acc::CopyoutOp> ||
+                std::is_same_v<ExitOp, mlir::acc::UpdateHostOp>)
+    varPtr = entryOp.getVarPtr();
+  builder.create<ExitOp>(entryOp.getLoc(), entryOp.getAccPtr(), varPtr,
+                         entryOp.getBounds(), entryOp.getDataClause(),
+                         /*structured=*/false, /*implicit=*/false,
+                         builder.getStringAttr(*entryOp.getName()));
+
+  // Generate the post dealloc function.
+  modBuilder.setInsertionPointAfter(preDeallocOp);
+  std::stringstream postDeallocFuncName;
+  postDeallocFuncName << funcNamePrefix.str()
+                      << Fortran::lower::declarePostDeallocSuffix.str();
+  auto postDeallocOp = createDeclareFunc(
+      modBuilder, builder, loc, postDeallocFuncName.str(), {descTy}, {loc});
+  loadOp = builder.create<fir::LoadOp>(loc, postDeallocOp.getArgument(0));
+  asFortran << "_desc";
+  mlir::acc::UpdateDeviceOp updateDeviceOp =
+      createDataEntryOp<mlir::acc::UpdateDeviceOp>(
+          builder, loc, loadOp, asFortran, bounds,
+          /*structured=*/false, /*implicit=*/true,
+          mlir::acc::DataClause::acc_update_device, loadOp.getType());
+  llvm::SmallVector<int32_t> operandSegments{0, 0, 0, 0, 0, 1};
+  llvm::SmallVector<mlir::Value> operands{updateDeviceOp.getResult()};
+  createSimpleOp<mlir::acc::UpdateOp>(builder, loc, operands, operandSegments);
+  modBuilder.setInsertionPointAfter(postDeallocOp);
+  builder.restoreInsertionPoint(crtInsPt);
+}
+
+Fortran::semantics::Symbol &
+getSymbolFromAccObject(const Fortran::parser::AccObject &accObject) {
+  if (const auto *designator =
+          std::get_if<Fortran::parser::Designator>(&accObject.u)) {
+    if (const auto *name =
+            Fortran::semantics::getDesignatorNameIfDataRef(*designator))
+      return *name->symbol;
+  } else if (const auto *name =
+                 std::get_if<Fortran::parser::Name>(&accObject.u)) {
+    return *name->symbol;
+  }
+  llvm::report_fatal_error("Could not find symbol");
+}
+
 template <typename Op>
 static void
 genDataOperandOperations(const Fortran::parser::AccObjectList &objectList,
@@ -408,11 +550,69 @@
                                   bounds, structured, implicit, dataClause,
                                   baseAddr.getType());
     dataOperands.push_back(op.getAccPtr());
-    if (setDeclareAttr)
-      addDeclareAttr(builder, op.getVarPtr().getDefiningOp(), dataClause);
   }
 }
 
+template <typename EntryOp, typename ExitOp>
+static void genDeclareDataOperandOperations(
+    const Fortran::parser::AccObjectList &objectList,
+    Fortran::lower::AbstractConverter &converter,
+    Fortran::semantics::SemanticsContext &semanticsContext,
+    Fortran::lower::StatementContext &stmtCtx,
+    llvm::SmallVectorImpl<mlir::Value> &dataOperands,
+    mlir::acc::DataClause dataClause, bool structured, bool implicit) {
+  fir::FirOpBuilder &builder = converter.getFirOpBuilder();
+  for (const auto &accObject : objectList.v) {
+    llvm::SmallVector<mlir::Value> bounds;
+    std::stringstream asFortran;
+    mlir::Location operandLocation = genOperandLocation(converter, accObject);
+    mlir::Value baseAddr = gatherDataOperandAddrAndBounds(
+        converter, builder, semanticsContext, stmtCtx, accObject,
+        operandLocation, asFortran, bounds);
+    EntryOp op = createDataEntryOp<EntryOp>(
+        builder, operandLocation, baseAddr, asFortran, bounds, structured,
+        implicit, dataClause, baseAddr.getType());
+    dataOperands.push_back(op.getAccPtr());
+    addDeclareAttr(builder, op.getVarPtr().getDefiningOp(), dataClause);
+    if (mlir::isa<fir::BaseBoxType>(fir::unwrapRefType(baseAddr.getType()))) {
+      mlir::OpBuilder modBuilder(builder.getModule().getBodyRegion());
+      modBuilder.setInsertionPointAfter(builder.getFunction());
+      std::string prefix =
+          converter.mangleName(getSymbolFromAccObject(accObject));
+      createDeclareAllocFuncWithArg<EntryOp>(
+          modBuilder, builder, operandLocation, baseAddr.getType(), prefix,
+          asFortran, dataClause);
+      if constexpr (!std::is_same_v<EntryOp, ExitOp>)
+        createDeclareDeallocFuncWithArg<ExitOp>(
+            modBuilder, builder, operandLocation, baseAddr.getType(), prefix,
+            asFortran, dataClause);
+    }
+  }
+}
+
+template <typename EntryOp, typename ExitOp, typename Clause>
+static void genDeclareDataOperandOperationsWithModifier(
+    const Clause *x, Fortran::lower::AbstractConverter &converter,
+    Fortran::semantics::SemanticsContext &semanticsContext,
+    Fortran::lower::StatementContext &stmtCtx,
+    Fortran::parser::AccDataModifier::Modifier mod,
+    llvm::SmallVectorImpl<mlir::Value> &dataClauseOperands,
+    const mlir::acc::DataClause clause,
+    const mlir::acc::DataClause clauseWithModifier) {
+  const Fortran::parser::AccObjectListWithModifier &listWithModifier = x->v;
+  const auto &accObjectList =
+      std::get<Fortran::parser::AccObjectList>(listWithModifier.t);
+  const auto &modifier =
+      std::get<std::optional<Fortran::parser::AccDataModifier>>(
+          listWithModifier.t);
+  mlir::acc::DataClause dataClause =
+      (modifier && (*modifier).v == mod) ? clauseWithModifier : clause;
+  genDeclareDataOperandOperations<EntryOp, ExitOp>(
+      accObjectList, converter, semanticsContext, stmtCtx, dataClauseOperands,
+      dataClause,
+      /*structured=*/true, /*implicit=*/false);
+}
+
 template <typename EntryOp, typename ExitOp>
 static void genDataExitOperations(fir::FirOpBuilder &builder,
                                   llvm::SmallVector<mlir::Value> operands,
@@ -1058,18 +1258,6 @@
   return op;
 }
 
-template <typename Op>
-static Op
-createSimpleOp(fir::FirOpBuilder &builder, mlir::Location loc,
-               const llvm::SmallVectorImpl<mlir::Value> &operands,
-               const llvm::SmallVectorImpl<int32_t> &operandSegments) {
-  llvm::ArrayRef<mlir::Type> argTy;
-  Op op = builder.create<Op>(loc, argTy, operands);
-  op->setAttr(Op::getOperandSegmentSizeAttr(),
-              builder.getDenseI32ArrayAttr(operandSegments));
-  return op;
-}
-
 static void genAsyncClause(Fortran::lower::AbstractConverter &converter,
                            const Fortran::parser::AccClause::Async *asyncClause,
                            mlir::Value &async, bool &addAsyncAttr,
@@ -2349,20 +2537,6 @@
   modBuilder.setInsertionPointAfter(declareGlobalOp);
 }
 
-static mlir::func::FuncOp createDeclareFunc(mlir::OpBuilder &modBuilder,
-                                            fir::FirOpBuilder &builder,
-                                            mlir::Location loc,
-                                            llvm::StringRef funcName) {
-  auto funcTy = mlir::FunctionType::get(modBuilder.getContext(), {}, {});
-  auto funcOp = modBuilder.create<mlir::func::FuncOp>(loc, funcName, funcTy);
-  funcOp.setVisibility(mlir::SymbolTable::Visibility::Private);
-  builder.createBlock(&funcOp.getRegion(), funcOp.getRegion().end(), {}, {});
-  builder.setInsertionPointToEnd(&funcOp.getRegion().back());
-  builder.create<mlir::func::ReturnOp>(loc);
-  builder.setInsertionPointToStart(&funcOp.getRegion().back());
-  return funcOp;
-}
-
 template <typename EntryOp>
 static void createDeclareAllocFunc(mlir::OpBuilder &modBuilder,
                                    fir::FirOpBuilder &builder,
@@ -2556,10 +2730,11 @@
     if (const auto *copyClause =
             std::get_if<Fortran::parser::AccClause::Copy>(&clause.u)) {
       auto crtDataStart = dataClauseOperands.size();
-      genDataOperandOperations<mlir::acc::CopyinOp>(
+      genDeclareDataOperandOperations<mlir::acc::CopyinOp,
+                                      mlir::acc::CopyoutOp>(
           copyClause->v, converter, semanticsContext, stmtCtx,
           dataClauseOperands, mlir::acc::DataClause::acc_copy,
-          /*structured=*/true, /*implicit=*/false, /*setDeclareAttr=*/true);
+          /*structured=*/true, /*implicit=*/false);
       copyEntryOperands.append(dataClauseOperands.begin() + crtDataStart,
                                dataClauseOperands.end());
     } else if (const auto *createClause =
@@ -2569,26 +2744,28 @@
       const auto &accObjectList =
           std::get<Fortran::parser::AccObjectList>(listWithModifier.t);
       auto crtDataStart = dataClauseOperands.size();
-      genDataOperandOperations<mlir::acc::CreateOp>(
+      genDeclareDataOperandOperations<mlir::acc::CreateOp, mlir::acc::DeleteOp>(
           accObjectList, converter, semanticsContext, stmtCtx,
           dataClauseOperands, mlir::acc::DataClause::acc_create,
-          /*structured=*/true, /*implicit=*/false, /*setDeclareAttr=*/true);
+          /*structured=*/true, /*implicit=*/false);
       createEntryOperands.append(dataClauseOperands.begin() + crtDataStart,
                                  dataClauseOperands.end());
     } else if (const auto *presentClause =
                    std::get_if<Fortran::parser::AccClause::Present>(
                        &clause.u)) {
-      genDataOperandOperations<mlir::acc::PresentOp>(
+      genDeclareDataOperandOperations<mlir::acc::PresentOp,
+                                      mlir::acc::PresentOp>(
           presentClause->v, converter, semanticsContext, stmtCtx,
           dataClauseOperands, mlir::acc::DataClause::acc_present,
-          /*structured=*/true, /*implicit=*/false, /*setDeclareAttr=*/true);
+          /*structured=*/true, /*implicit=*/false);
     } else if (const auto *copyinClause =
                    std::get_if<Fortran::parser::AccClause::Copyin>(&clause.u)) {
-      genDataOperandOperationsWithModifier<mlir::acc::CopyinOp>(
+      genDeclareDataOperandOperationsWithModifier<mlir::acc::CopyinOp,
+                                                  mlir::acc::DeleteOp>(
           copyinClause, converter, semanticsContext, stmtCtx,
           Fortran::parser::AccDataModifier::Modifier::ReadOnly,
           dataClauseOperands, mlir::acc::DataClause::acc_copyin,
-          mlir::acc::DataClause::acc_copyin_readonly, /*setDeclareAttr=*/true);
+          mlir::acc::DataClause::acc_copyin_readonly);
     } else if (const auto *copyoutClause =
                    std::get_if<Fortran::parser::AccClause::Copyout>(
                        &clause.u)) {
@@ -2597,34 +2774,38 @@
       const auto &accObjectList =
           std::get<Fortran::parser::AccObjectList>(listWithModifier.t);
       auto crtDataStart = dataClauseOperands.size();
-      genDataOperandOperations<mlir::acc::CreateOp>(
+      genDeclareDataOperandOperations<mlir::acc::CreateOp,
+                                      mlir::acc::CopyoutOp>(
           accObjectList, converter, semanticsContext, stmtCtx,
           dataClauseOperands, mlir::acc::DataClause::acc_copyout,
-          /*structured=*/true, /*implicit=*/false, /*setDeclareAttr=*/true);
+          /*structured=*/true, /*implicit=*/false);
       copyoutEntryOperands.append(dataClauseOperands.begin() + crtDataStart,
                                   dataClauseOperands.end());
     } else if (const auto *devicePtrClause =
                    std::get_if<Fortran::parser::AccClause::Deviceptr>(
                        &clause.u)) {
-      genDataOperandOperations<mlir::acc::DevicePtrOp>(
+      genDeclareDataOperandOperations<mlir::acc::DevicePtrOp,
+                                      mlir::acc::DevicePtrOp>(
           devicePtrClause->v, converter, semanticsContext, stmtCtx,
           dataClauseOperands, mlir::acc::DataClause::acc_deviceptr,
-          /*structured=*/true, /*implicit=*/false, /*setDeclareAttr=*/true);
+          /*structured=*/true, /*implicit=*/false);
     } else if (const auto *linkClause =
                    std::get_if<Fortran::parser::AccClause::Link>(&clause.u)) {
-      genDataOperandOperations<mlir::acc::DeclareLinkOp>(
+      genDeclareDataOperandOperations<mlir::acc::DeclareLinkOp,
+                                      mlir::acc::DeclareLinkOp>(
           linkClause->v, converter, semanticsContext, stmtCtx,
           dataClauseOperands, mlir::acc::DataClause::acc_declare_link,
-          /*structured=*/true, /*implicit=*/false, /*setDeclareAttr=*/true);
+          /*structured=*/true, /*implicit=*/false);
     } else if (const auto *deviceResidentClause =
                    std::get_if<Fortran::parser::AccClause::DeviceResident>(
                        &clause.u)) {
       auto crtDataStart = dataClauseOperands.size();
-      genDataOperandOperations<mlir::acc::DeclareDeviceResidentOp>(
+      genDeclareDataOperandOperations<mlir::acc::DeclareDeviceResidentOp,
+                                      mlir::acc::DeleteOp>(
           deviceResidentClause->v, converter, semanticsContext, stmtCtx,
           dataClauseOperands,
           mlir::acc::DataClause::acc_declare_device_resident,
-          /*structured=*/true, /*implicit=*/false, /*setDeclareAttr=*/true);
+          /*structured=*/true, /*implicit=*/false);
       deviceResidentEntryOperands.append(
           dataClauseOperands.begin() + crtDataStart, dataClauseOperands.end());
     } else {
diff --git a/flang/test/Lower/OpenACC/acc-declare.f90 b/flang/test/Lower/OpenACC/acc-declare.f90
--- a/flang/test/Lower/OpenACC/acc-declare.f90
+++ b/flang/test/Lower/OpenACC/acc-declare.f90
@@ -283,6 +283,36 @@
 
   end subroutine
 
+! CHECK-LABEL: func.func private @_QMacc_declareFacc_declare_allocateEa_acc_declare_update_desc_post_alloc(
+! CHECK-SAME:    %[[ARG0:.*]]: !fir.ref<!fir.box<!fir.heap<!fir.array<?xi32>>>>) {
+! CHECK:         %[[LOAD:.*]] = fir.load %[[ARG0]] : !fir.ref<!fir.box<!fir.heap<!fir.array<?xi32>>>>
+! CHECK:         %[[BOX_ADDR:.*]] = fir.box_addr %[[LOAD]] {acc.declare = #acc.declare<dataClause =  acc_create>} : (!fir.box<!fir.heap<!fir.array<?xi32>>>) -> !fir.heap<!fir.array<?xi32>>
+! CHECK:         %[[CREATE:.*]] = acc.create varPtr(%[[BOX_ADDR]] : !fir.heap<!fir.array<?xi32>>) -> !fir.heap<!fir.array<?xi32>> {name = "a", structured = false}
+! CHECK:         acc.declare_enter dataOperands(%[[CREATE]] : !fir.heap<!fir.array<?xi32>>)
+! CHECK:         %[[UPDATE:.*]] = acc.update_device varPtr(%[[ARG0]] : !fir.ref<!fir.box<!fir.heap<!fir.array<?xi32>>>>) -> !fir.ref<!fir.box<!fir.heap<!fir.array<?xi32>>>> {implicit = true, name = "a_desc", structured = false}
+! CHECK:         acc.update dataOperands(%[[UPDATE]] : !fir.ref<!fir.box<!fir.heap<!fir.array<?xi32>>>>)
+! CHECK:         return
+! CHECK:       }
+
+! CHECK-LABEL: func.func private @_QMacc_declareFacc_declare_allocateEa_acc_declare_update_desc_pre_dealloc(
+! CHECK-SAME:    %[[ARG0:.*]]: !fir.ref<!fir.box<!fir.heap<!fir.array<?xi32>>>>) {
+! CHECK:         %[[LOAD:.*]] = fir.load %[[ARG0]] : !fir.ref<!fir.box<!fir.heap<!fir.array<?xi32>>>>
+! CHECK:         %[[BOX_ADDR:.*]] = fir.box_addr %[[LOAD]] {acc.declare = #acc.declare<dataClause =  acc_create>} : (!fir.box<!fir.heap<!fir.array<?xi32>>>) -> !fir.heap<!fir.array<?xi32>>
+! CHECK:         %[[GETDEVICEPTR:.*]] = acc.getdeviceptr varPtr(%[[BOX_ADDR]] : !fir.heap<!fir.array<?xi32>>) -> !fir.heap<!fir.array<?xi32>> {dataClause = #acc<data_clause acc_create>, name = "a_desc", structured = false}
+! CHECK:         acc.declare_exit dataOperands(%[[GETDEVICEPTR]] : !fir.heap<!fir.array<?xi32>>)
+! CHECK:         acc.delete accPtr(%[[GETDEVICEPTR]] : !fir.heap<!fir.array<?xi32>>) {dataClause = #acc<data_clause acc_create>, name = "a_desc", structured = false}
+! CHECK:         return
+! CHECK:       }
+
+! CHECK-LABEL: func.func private @_QMacc_declareFacc_declare_allocateEa_acc_declare_update_desc_post_dealloc(
+! CHECK-SAME:    %[[ARG0:.*]]: !fir.ref<!fir.box<!fir.heap<!fir.array<?xi32>>>>) {
+! CHECK:         %[[LOAD:.*]] = fir.load %[[ARG0]] : !fir.ref<!fir.box<!fir.heap<!fir.array<?xi32>>>>
+! CHECK:         %[[BOX_ADDR:.*]] = fir.box_addr %[[LOAD]] : (!fir.box<!fir.heap<!fir.array<?xi32>>>) -> !fir.heap<!fir.array<?xi32>>
+! CHECK:         %[[UPDATE:.*]] = acc.update_device varPtr(%[[BOX_ADDR]] : !fir.heap<!fir.array<?xi32>>) -> !fir.heap<!fir.array<?xi32>> {implicit = true, name = "a_desc_desc", structured = false}
+! CHECK:         acc.update dataOperands(%[[UPDATE]] : !fir.heap<!fir.array<?xi32>>)
+! CHECK:         return
+! CHECK:       }
+
 end module
 
 module acc_declare_allocatable_test