Fortran : Implicitly type parameter causes an invalid error PR96038

Fortran  : Implicitly type parameter causes an invalid error PR96038

If a paramter to declared and initialised before its type is
declared a bogus error is output at the type declaration
idicating that initialisation is missing.

2020-07-14  Steven G. Kargl  <kargl@gcc.gnu.org>

gcc/fortran/

	PR fortran/96038
	* decl.c (add_init_expr_sym):  For a symbol that is a
	parameter accept an initialisation if it does not have a
	value otherwise output a error and reject.

2020-07-14  Mark Eggleston  <markeggleston@gcc.gnu.org>

gcc/testsuite/

	PR fortran/96038
	* gfortran.dg/pr96038.f90: New test.