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[flang][openacc] Enforce restriction on attach and detach variables

Authored by clementval on Jun 1 2021, 11:36 AM.

Description

[flang][openacc] Enforce restriction on attach and detach variables

Each var argument to an attach or detach clause must be a
Fortran variable or array with the pointer or allocatable attribute.
This patch enforce this restruction.

Reviewed By: kiranchandramohan

Differential Revision: https://reviews.llvm.org/D103279