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
@@ -2248,13 +2248,11 @@
   }
 
   void genFIR(const Fortran::parser::OpenACCDeclarativeConstruct &accDecl) {
-    mlir::OpBuilder::InsertPoint insertPt = builder->saveInsertionPoint();
     genOpenACCDeclarativeConstruct(*this, bridge.getSemanticsContext(),
                                    bridge.fctCtx(), getEval(), accDecl,
                                    accRoutineInfos);
     for (Fortran::lower::pft::Evaluation &e : getEval().getNestedEvaluations())
       genFIR(e);
-    builder->restoreInsertionPoint(insertPt);
   }
 
   void genFIR(const Fortran::parser::OpenMPConstruct &omp) {
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
@@ -2730,6 +2730,15 @@
       createEntryOperands, copyoutEntryOperands, deviceResidentEntryOperands;
   Fortran::lower::StatementContext stmtCtx;
   fir::FirOpBuilder &builder = converter.getFirOpBuilder();
+
+  mlir::acc::DeclareOp declareOp;
+  auto parentOp = builder.getBlock()->getParentOp();
+  if (mlir::isa<mlir::acc::DeclareOp>(parentOp)) {
+    declareOp = mlir::dyn_cast<mlir::acc::DeclareOp>(
+        *builder.getBlock()->getParentOp());
+    builder.setInsertionPoint(declareOp.getOperation());
+  }
+
   for (const Fortran::parser::AccClause &clause : accClauseList.v) {
     if (const auto *copyClause =
             std::get_if<Fortran::parser::AccClause::Copy>(&clause.u)) {
@@ -2817,13 +2826,24 @@
       TODO(clauseLocation, "clause on declare directive");
     }
   }
-  builder.create<mlir::acc::DeclareEnterOp>(loc, dataClauseOperands);
 
-  // Attach declare exit operation generation to function context.
-  fctCtx.attachCleanup([&builder, loc, dataClauseOperands, createEntryOperands,
+  if (declareOp) {
+    declareOp.getDataClauseOperandsMutable().append(dataClauseOperands);
+    builder.setInsertionPointToEnd(&declareOp.getRegion().back());
+  } else {
+    declareOp = builder.create<mlir::acc::DeclareOp>(loc, dataClauseOperands);
+    builder.createBlock(&declareOp.getRegion(), declareOp.getRegion().end(), {},
+                        {});
+    builder.setInsertionPointToEnd(&declareOp.getRegion().back());
+  }
+  fctCtx.attachCleanup([&builder, declareOp, loc, createEntryOperands,
                         copyEntryOperands, copyoutEntryOperands,
                         deviceResidentEntryOperands]() {
-    builder.create<mlir::acc::DeclareExitOp>(loc, dataClauseOperands);
+    auto parentOp = builder.getBlock()->getParentOp();
+    if (mlir::isa<mlir::acc::DeclareOp>(parentOp)) {
+      builder.create<mlir::acc::TerminatorOp>(loc);
+      builder.setInsertionPointAfter(declareOp);
+    }
     genDataExitOperations<mlir::acc::CreateOp, mlir::acc::DeleteOp>(
         builder, createEntryOperands, /*structured=*/true,
         /*implicit=*/false);
diff --git a/flang/test/Lower/OpenACC/HLFIR/acc-declare.f90 b/flang/test/Lower/OpenACC/HLFIR/acc-declare.f90
--- a/flang/test/Lower/OpenACC/HLFIR/acc-declare.f90
+++ b/flang/test/Lower/OpenACC/HLFIR/acc-declare.f90
@@ -24,12 +24,11 @@
 ! 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: acc.declare 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"}
 
@@ -52,12 +51,11 @@
 ! 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: acc.declare 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
 
@@ -78,9 +76,8 @@
 ! 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: acc.declare 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
@@ -104,9 +101,8 @@
 ! 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: acc.declare 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
@@ -123,9 +119,9 @@
 ! 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: acc.declare 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
@@ -145,9 +141,8 @@
 ! 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: acc.declare 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
@@ -164,9 +159,8 @@
 ! 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: acc.declare 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
@@ -183,9 +177,9 @@
 ! 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: acc.declare 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()
@@ -200,8 +194,8 @@
 ! 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.declare 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()
@@ -216,7 +210,7 @@
 ! 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>>)
+! ALL: acc.declare dataOperands(%[[LINK]] : !fir.ref<!fir.array<100xf32>>)
 
   subroutine acc_declare_deviceptr2()
     integer, parameter :: n = 100
@@ -230,7 +224,7 @@
 ! 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>>)
+! ALL: acc.declare dataOperands(%[[DEVICEPTR]] : !fir.ref<!fir.array<100xf32>>)
 
 end module
 
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
@@ -19,12 +19,11 @@
 ! CHECK: %[[ALLOCA:.*]] = fir.alloca !fir.array<100xi32> {acc.declare = #acc.declare<dataClause =  acc_copy>, bindc_name = "a", uniq_name = "_QMacc_declareFacc_declare_copyEa"}
 ! CHECK: %[[BOUND:.*]] = acc.bounds   lowerbound(%{{.*}} : index) upperbound(%{{.*}} : index) extent(%{{.*}} : index) stride(%c1 : index) startIdx(%c1 : index)
 ! CHECK: %[[COPYIN:.*]] = acc.copyin varPtr(%[[ALLOCA]] : !fir.ref<!fir.array<100xi32>>) bounds(%[[BOUND]]) -> !fir.ref<!fir.array<100xi32>> {dataClause = #acc<data_clause acc_copy>, name = "a"}
-! CHECK: acc.declare_enter dataOperands(%[[COPYIN]] : !fir.ref<!fir.array<100xi32>>)
-
+! CHECK: acc.declare dataOperands(%[[COPYIN]] : !fir.ref<!fir.array<100xi32>>) {
 ! CHECK: %{{.*}}:2 = fir.do_loop %{{.*}} = %{{.*}} to %{{.*}} step %{{.*}} iter_args(%{{.*}} = %{{.*}}) -> (index, i32) {
 ! CHECK: }
-
-! CHECK: acc.declare_exit dataOperands(%[[COPYIN]] : !fir.ref<!fir.array<100xi32>>)
+! CHECK: acc.terminator
+! CHECK: }
 ! CHECK: acc.copyout accPtr(%[[COPYIN]] : !fir.ref<!fir.array<100xi32>>) bounds(%[[BOUND]]) to varPtr(%[[ALLOCA]] : !fir.ref<!fir.array<100xi32>>) {dataClause = #acc<data_clause acc_copy>, name = "a"}
 
 ! CHECK: return
@@ -43,12 +42,11 @@
 ! CHECK: %[[ALLOCA:.*]] = fir.alloca !fir.array<100xi32> {acc.declare = #acc.declare<dataClause =  acc_create>, bindc_name = "a", uniq_name = "_QMacc_declareFacc_declare_createEa"}
 ! CHECK: %[[BOUND:.*]] = acc.bounds   lowerbound(%{{.*}} : index) upperbound(%{{.*}} : index) extent(%{{.*}} : index) stride(%c1 : index) startIdx(%c1 : index)
 ! CHECK: %[[CREATE:.*]] = acc.create varPtr(%[[ALLOCA]] : !fir.ref<!fir.array<100xi32>>) bounds(%[[BOUND]]) -> !fir.ref<!fir.array<100xi32>> {name = "a"}
-! CHECK: acc.declare_enter dataOperands(%[[CREATE]] : !fir.ref<!fir.array<100xi32>>)
-
+! CHECK: acc.declare dataOperands(%[[CREATE]] : !fir.ref<!fir.array<100xi32>>)
 ! CHECK: %{{.*}}:2 = fir.do_loop %{{.*}} = %{{.*}} to %{{.*}} step %{{.*}} iter_args(%{{.*}} = %{{.*}}) -> (index, i32) {
 ! CHECK: }
-
-! CHECK: acc.declare_exit dataOperands(%[[CREATE]] : !fir.ref<!fir.array<100xi32>>)
+! CHECK: acc.terminator
+! CHECK: }
 ! CHECK: acc.delete accPtr(%[[CREATE]] : !fir.ref<!fir.array<100xi32>>) bounds(%[[BOUND]]) {dataClause = #acc<data_clause acc_create>, name = "a"}
 ! CHECK: return
 
@@ -65,9 +63,11 @@
 ! CHECK-SAME: %[[ARG0:.*]]: !fir.ref<!fir.array<100xi32>> {fir.bindc_name = "a"})
 ! CHECK: %[[BOUND:.*]] = acc.bounds lowerbound(%{{.*}} : index) upperbound(%{{.*}} : index) extent(%{{.*}} : index) stride(%{{.*}} : index) startIdx(%c1 : index)
 ! CHECK: %[[PRESENT:.*]] = acc.present varPtr(%[[ARG0]] : !fir.ref<!fir.array<100xi32>>) bounds(%[[BOUND]]) -> !fir.ref<!fir.array<100xi32>> {name = "a"}
-! CHECK: acc.declare_enter dataOperands(%[[PRESENT]] : !fir.ref<!fir.array<100xi32>>)
+! CHECK: acc.declare dataOperands(%[[PRESENT]] : !fir.ref<!fir.array<100xi32>>) {
 ! CHECK: %{{.*}}:2 = fir.do_loop %{{.*}} = %{{.*}} to %{{.*}} step %{{.*}} iter_args(%arg{{.*}} = %{{.*}}) -> (index, i32)
-! CHECK: acc.declare_exit dataOperands(%[[PRESENT]] : !fir.ref<!fir.array<100xi32>>)
+! CHECK: acc.terminator
+! CHECK: }
+! CHECK: return
 
   subroutine acc_declare_copyin()
     integer :: a(100), b(10), i
@@ -85,9 +85,11 @@
 ! CHECK: %[[COPYIN_A:.*]] = acc.copyin varPtr(%[[A]] : !fir.ref<!fir.array<100xi32>>) bounds(%[[BOUND]]) -> !fir.ref<!fir.array<100xi32>> {name = "a"}
 ! CHECK: %[[BOUND:.*]] = acc.bounds lowerbound(%{{.*}} : index) upperbound(%{{.*}} : index) extent(%{{.*}} : index) stride(%{{.*}} : index) startIdx(%{{.*}} : index)
 ! CHECK: %[[COPYIN_B:.*]] = acc.copyin varPtr(%[[B]] : !fir.ref<!fir.array<10xi32>>) bounds(%[[BOUND]]) -> !fir.ref<!fir.array<10xi32>> {dataClause = #acc<data_clause acc_copyin_readonly>, name = "b"}
-! CHECK: acc.declare_enter dataOperands(%[[COPYIN_A]], %[[COPYIN_B]] : !fir.ref<!fir.array<100xi32>>, !fir.ref<!fir.array<10xi32>>)
+! CHECK: acc.declare dataOperands(%[[COPYIN_A]], %[[COPYIN_B]] : !fir.ref<!fir.array<100xi32>>, !fir.ref<!fir.array<10xi32>>) {
 ! CHECK: %{{.*}}:2 = fir.do_loop %{{.*}} = %{{.*}} to %{{.*}} step %{{.*}} iter_args(%arg{{.*}} = %{{.*}}) -> (index, i32)
-! CHECK: acc.declare_exit dataOperands(%[[COPYIN_A]], %[[COPYIN_B]] : !fir.ref<!fir.array<100xi32>>, !fir.ref<!fir.array<10xi32>>)
+! CHECK: acc.terminator
+! CHECK: }
+! CHECK: return
 
   subroutine acc_declare_copyout()
     integer :: a(100), i
@@ -101,9 +103,10 @@
 ! CHECK-LABEL: func.func @_QMacc_declarePacc_declare_copyout()
 ! CHECK: %[[A:.*]] = fir.alloca !fir.array<100xi32> {acc.declare = #acc.declare<dataClause =  acc_copyout>, bindc_name = "a", uniq_name = "_QMacc_declareFacc_declare_copyoutEa"}
 ! CHECK: %[[CREATE:.*]] = acc.create varPtr(%[[A]] : !fir.ref<!fir.array<100xi32>>) bounds(%{{.*}}) -> !fir.ref<!fir.array<100xi32>> {dataClause = #acc<data_clause acc_copyout>, name = "a"}
-! CHECK: acc.declare_enter dataOperands(%[[CREATE]] : !fir.ref<!fir.array<100xi32>>)
+! CHECK: acc.declare dataOperands(%[[CREATE]] : !fir.ref<!fir.array<100xi32>>) {
 ! CHECK: %{{.*}}:2 = fir.do_loop %{{.*}} = %{{.*}} to %{{.*}} step %{{.*}} iter_args(%arg{{.*}} = %{{.*}}) -> (index, i32)
-! CHECK: acc.declare_exit dataOperands(%[[CREATE]] : !fir.ref<!fir.array<100xi32>>)
+! CHECK: acc.terminator
+! CHECK: }
 ! CHECK: acc.copyout accPtr(%[[CREATE]] : !fir.ref<!fir.array<100xi32>>) bounds(%{{.*}}) to varPtr(%[[A]] : !fir.ref<!fir.array<100xi32>>) {name = "a"}
 ! CHECK: return
 
@@ -119,9 +122,11 @@
 ! CHECK-LABEL: func.func @_QMacc_declarePacc_declare_deviceptr(
 ! CHECK-SAME: %[[ARG0:.*]]: !fir.ref<!fir.array<100xi32>> {fir.bindc_name = "a"}) {
 ! CHECK: %[[DEVICEPTR:.*]] = acc.deviceptr varPtr(%[[ARG0]] : !fir.ref<!fir.array<100xi32>>) bounds(%{{.*}}) -> !fir.ref<!fir.array<100xi32>> {name = "a"}
-! CHECK: acc.declare_enter dataOperands(%[[DEVICEPTR]] : !fir.ref<!fir.array<100xi32>>)
+! CHECK: acc.declare dataOperands(%[[DEVICEPTR]] : !fir.ref<!fir.array<100xi32>>)
 ! CHECK: %{{.*}}:2 = fir.do_loop %{{.*}} = %{{.*}} to %{{.*}} step %{{.*}} iter_args(%arg{{.*}} = %{{.*}}) -> (index, i32)
-! CHECK: acc.declare_exit dataOperands(%[[DEVICEPTR]] : !fir.ref<!fir.array<100xi32>>)
+! CHECK: acc.terminator
+! CHECK: }
+! CHECK: return
 
   subroutine acc_declare_link(a)
     integer :: a(100), i
@@ -135,9 +140,11 @@
 ! CHECK-LABEL: func.func @_QMacc_declarePacc_declare_link(
 ! CHECK-SAME: %[[ARG0:.*]]: !fir.ref<!fir.array<100xi32>> {fir.bindc_name = "a"})
 ! CHECK: %[[LINK:.*]] = acc.declare_link varPtr(%[[ARG0]] : !fir.ref<!fir.array<100xi32>>) bounds(%{{.*}}) -> !fir.ref<!fir.array<100xi32>> {name = "a"}
-! CHECK: acc.declare_enter dataOperands(%[[LINK]] : !fir.ref<!fir.array<100xi32>>)
+! CHECK: acc.declare dataOperands(%[[LINK]] : !fir.ref<!fir.array<100xi32>>) {
 ! CHECK: %{{.*}}:2 = fir.do_loop %{{.*}} = %{{.*}} to %{{.*}} step %{{.*}} iter_args(%arg{{.*}} = %{{.*}}) -> (index, i32)
-! CHECK: acc.declare_exit dataOperands(%[[LINK]] : !fir.ref<!fir.array<100xi32>>)
+! CHECK: acc.terminator
+! CHECK: }
+! CHECK: return
 
   subroutine acc_declare_device_resident(a)
     integer :: a(100), i
@@ -151,10 +158,12 @@
 ! CHECK-LABEL: func.func @_QMacc_declarePacc_declare_device_resident(
 ! CHECK-SAME: %[[ARG0:.*]]: !fir.ref<!fir.array<100xi32>> {fir.bindc_name = "a"})
 ! CHECK: %[[DEVICERES:.*]] = acc.declare_device_resident varPtr(%[[ARG0]] : !fir.ref<!fir.array<100xi32>>) bounds(%{{.*}}) -> !fir.ref<!fir.array<100xi32>> {name = "a"}
-! CHECK: acc.declare_enter dataOperands(%[[DEVICERES]] : !fir.ref<!fir.array<100xi32>>)
+! CHECK: acc.declare dataOperands(%[[DEVICERES]] : !fir.ref<!fir.array<100xi32>>) {
 ! CHECK: %{{.*}}:2 = fir.do_loop %{{.*}} = %{{.*}} to %{{.*}} step %{{.*}} iter_args(%arg{{.*}} = %{{.*}}) -> (index, i32)
-! CHECK: acc.declare_exit dataOperands(%[[DEVICERES]] : !fir.ref<!fir.array<100xi32>>) 
+! CHECK: acc.terminator
+! CHECK: }
 ! CHECK: acc.delete accPtr(%[[DEVICERES]] : !fir.ref<!fir.array<100xi32>>) bounds(%{{.*}}) {dataClause = #acc<data_clause acc_declare_device_resident>, name = "a"}
+! CHECK: return
 
   subroutine acc_declare_device_resident2()
     integer, parameter :: n = 100
@@ -165,9 +174,11 @@
 ! CHECK-LABEL: func.func @_QMacc_declarePacc_declare_device_resident2()
 ! CHECK: %[[ALLOCA:.*]] = fir.alloca !fir.array<100xf32> {acc.declare = #acc.declare<dataClause =  acc_declare_device_resident>, bindc_name = "dataparam", uniq_name = "_QMacc_declareFacc_declare_device_resident2Edataparam"}
 ! CHECK: %[[DEVICERES:.*]] = acc.declare_device_resident varPtr(%[[ALLOCA]] : !fir.ref<!fir.array<100xf32>>) bounds(%{{.*}}) -> !fir.ref<!fir.array<100xf32>> {name = "dataparam"}
-! CHECK: acc.declare_enter dataOperands(%[[DEVICERES]] : !fir.ref<!fir.array<100xf32>>)
-! CHECK: acc.declare_exit dataOperands(%[[DEVICERES]] : !fir.ref<!fir.array<100xf32>>)
+! CHECK: acc.declare dataOperands(%[[DEVICERES]] : !fir.ref<!fir.array<100xf32>>) {
+! CHECK: acc.terminator
+! CHECK: }
 ! CHECK: acc.delete accPtr(%[[DEVICERES]] : !fir.ref<!fir.array<100xf32>>) bounds(%{{.*}}) {dataClause = #acc<data_clause acc_declare_device_resident>, name = "dataparam"}
+! CHECK: return
 
   subroutine acc_declare_link2()
     integer, parameter :: n = 100
@@ -178,7 +189,10 @@
 ! CHECK-LABEL: func.func @_QMacc_declarePacc_declare_link2()
 ! CHECK: %[[ALLOCA:.*]] = fir.alloca !fir.array<100xf32> {acc.declare = #acc.declare<dataClause =  acc_declare_link>, bindc_name = "dataparam", uniq_name = "_QMacc_declareFacc_declare_link2Edataparam"}
 ! CHECK: %[[LINK:.*]] = acc.declare_link varPtr(%[[ALLOCA]] : !fir.ref<!fir.array<100xf32>>) bounds(%{{.*}}) -> !fir.ref<!fir.array<100xf32>> {name = "dataparam"}
-! CHECK: acc.declare_enter dataOperands(%[[LINK]] : !fir.ref<!fir.array<100xf32>>)
+! CHECK: acc.declare dataOperands(%[[LINK]] : !fir.ref<!fir.array<100xf32>>) {
+! CHECK: acc.terminator
+! CHECK: }
+! CHECK: return
 
   subroutine acc_declare_deviceptr2()
     integer, parameter :: n = 100
@@ -189,7 +203,10 @@
 ! CHECK-LABEL: func.func @_QMacc_declarePacc_declare_deviceptr2()
 ! CHECK: %[[ALLOCA:.*]] = fir.alloca !fir.array<100xf32> {acc.declare = #acc.declare<dataClause =  acc_deviceptr>, bindc_name = "dataparam", uniq_name = "_QMacc_declareFacc_declare_deviceptr2Edataparam"}
 ! CHECK: %[[DEVICEPTR:.*]] = acc.deviceptr varPtr(%[[ALLOCA]] : !fir.ref<!fir.array<100xf32>>) bounds(%{{.*}}) -> !fir.ref<!fir.array<100xf32>> {name = "dataparam"}
-! CHECK: acc.declare_enter dataOperands(%[[DEVICEPTR]] : !fir.ref<!fir.array<100xf32>>)
+! CHECK: acc.declare dataOperands(%[[DEVICEPTR]] : !fir.ref<!fir.array<100xf32>>) {
+! CHECK: acc.terminator
+! CHECK: }
+! CHECK: return
 
   subroutine acc_declare_allocate()
     integer, allocatable :: a(:)
@@ -239,6 +256,28 @@
 ! CHECK:         return
 ! CHECK:       }
 
+  subroutine acc_declare_multiple_directive(a, b)
+    integer :: a(100), b(100), i
+    !$acc declare copy(a)
+    !$acc declare copyout(b)
+
+    do i = 1, 100
+      a(i) = i
+    end do
+  end subroutine
+
+! CHECK-LABEL: func.func @_QMacc_declarePacc_declare_multiple_directive(
+! CHECK-SAME: %[[ARG0:.*]]: !fir.ref<!fir.array<100xi32>> {fir.bindc_name = "a"}, %[[ARG1:.*]]: !fir.ref<!fir.array<100xi32>> {fir.bindc_name = "b"}) {
+! CHECK: %[[COPYIN:.*]] = acc.copyin varPtr(%[[ARG0]] : !fir.ref<!fir.array<100xi32>>) bounds(%{{.*}}) -> !fir.ref<!fir.array<100xi32>> {dataClause = #acc<data_clause acc_copy>, name = "a"}
+! CHECK: %[[CREATE:.*]] = acc.create varPtr(%[[ARG1]] : !fir.ref<!fir.array<100xi32>>) bounds(%{{.*}}) -> !fir.ref<!fir.array<100xi32>> {dataClause = #acc<data_clause acc_copyout>, name = "b"}
+! CHECK: acc.declare dataOperands(%[[COPYIN]], %[[CREATE]] : !fir.ref<!fir.array<100xi32>>, !fir.ref<!fir.array<100xi32>>) {
+! CHECK: %{{.*}}:{{.*}} = fir.do_loop %{{.*}} = %{{.*}} to %{{.*}} step %{{.*}} iter_args(%{{.*}} = %{{.*}}) -> (index, i32) {
+        
+! CHECK: acc.terminator
+! CHECK: }
+! CHECK: acc.copyout accPtr(%[[CREATE]] : !fir.ref<!fir.array<100xi32>>) bounds(%{{.*}}) to varPtr(%[[ARG1]] : !fir.ref<!fir.array<100xi32>>) {name = "b"}
+! CHECK: acc.copyout accPtr(%[[COPYIN]] : !fir.ref<!fir.array<100xi32>>) bounds(%{{.*}}) to varPtr(%[[ARG0]] : !fir.ref<!fir.array<100xi32>>) {dataClause = #acc<data_clause acc_copy>, name = "a"}
+
 end module
 
 module acc_declare_allocatable_test