Add hard TODO for pointer procedures

Currently, procedure pointer symbols were just dropped in the PFT,
causing error "failed to find indirect call symbol address".

Add procedure pointers to the PFT variables and add a hard TODO in
type conversion for now.

Author: jeanPerier

flang/lib/Lower/ConvertType.cpp

@@ -228,6 +228,8 @@ struct TypeBuilder {
     // links, the fir type is built based on the ultimate symbol. This relies
     // on the fact volatile and asynchronous are not reflected in fir types.
     const Fortran::semantics::Symbol &ultimate = symbol.GetUltimate();
+    if (Fortran::semantics::IsProcedurePointer(ultimate))
+      TODO(loc, "procedure pointers");
     if (const Fortran::semantics::DeclTypeSpec *type = ultimate.GetType()) {
       if (const Fortran::semantics::IntrinsicTypeSpec *tySpec =
               type->AsIntrinsic()) {

flang/lib/Lower/PFTBuilder.cpp

@@ -1405,7 +1405,7 @@ struct SymbolDependenceDepth {
     LLVM_DEBUG(llvm::dbgs() << "analyze symbol: " << sym << '\n');
     if (!done.second)
       return 0;
-    if (semantics::IsProcedure(sym)) {
+    if (semantics::IsProcedure(sym) && !semantics::IsProcedurePointer(sym)) {
       // TODO: add declaration?
       return 0;
     }
@@ -1426,15 +1426,14 @@ struct SymbolDependenceDepth {
 
     // Symbol must be something lowering will have to allocate.
     int depth = 0;
-    const semantics::DeclTypeSpec *symTy = sym.GetType();
-    assert(symTy && "symbol must have a type");
-
     // Analyze symbols appearing in object entity specification expression. This
     // ensures these symbols will be instantiated before the current one.
     // This is not done for object entities that are host associated because
     // they must be instantiated from the value of the host symbols (the
     // specification expressions should not be re-evaluated).
     if (const auto *details = sym.detailsIf<semantics::ObjectEntityDetails>()) {
+      const semantics::DeclTypeSpec *symTy = sym.GetType();
+      assert(symTy && "symbol must have a type");
       // check CHARACTER's length
       if (symTy->category() == semantics::DeclTypeSpec::Character)
         if (auto e = symTy->characterTypeSpec().length().GetExplicit())