diff --git gcc/ChangeLog.gomp gcc/ChangeLog.gomp
index 2abe179..6ab79c0 100644
--- gcc/ChangeLog.gomp
+++ gcc/ChangeLog.gomp
@@ -1,3 +1,9 @@
+2014-06-13  Cesar Philippidis  <cesar@codesourcery.com>
+
+	* omp-low.c (scan_sharing_clauses): For clauses currently not
+	supported with OpenACC directives, emit a sorry message instead of
+	aborting.
+
 2014-06-12  Thomas Schwinge  <thomas@codesourcery.com>
 	    James Norris  <jnorris@codesourcery.com>
 
diff --git gcc/omp-low.c gcc/omp-low.c
index 958f116..d1ecd88 100644
--- gcc/omp-low.c
+++ gcc/omp-low.c
@@ -1785,7 +1785,11 @@ scan_sharing_clauses (tree clauses, omp_context *ctx)
 	case OMP_CLAUSE_MERGEABLE:
 	case OMP_CLAUSE_PROC_BIND:
 	case OMP_CLAUSE_SAFELEN:
-	  gcc_assert (!is_gimple_omp_oacc_specifically (ctx->stmt));
+	  if (is_gimple_omp_oacc_specifically (ctx->stmt))
+	    {
+	      sorry ("clause not supported yet");
+	      break;
+	    }
 	  break;
 
 	case OMP_CLAUSE_ALIGNED:


> If this patch is OK with you, please commit it.

I checked in the following to gomp-4_0-branch, r211634:

commit ee272605d78b610a7accbdcc2a304d7d0e70a1e6
Author: tschwinge <tschwinge@138bc75d-0d04-0410-961f-82ee72b054a4>
Date:   Fri Jun 13 11:18:47 2014 +0000

    OpenACC loop construct.
    
    	gcc/fortran/
    	* trans-openmp.c (gfc_trans_oacc_combined_directive): Move under
    	gfc_trans_omp_do.
    	(gfc_trans_omp_do, gfc_trans_oacc_directive): Handle EXEC_OACC_LOOP.
    	gcc/testsuite/
    	* gfortran.dg/goacc/loop-tree.f95: New file.
    
    git-svn-id: svn+ssh://gcc.gnu.org/svn/gcc/branches/gomp-4_0-branch@211634 138bc75d-0d04-0410-961f-82ee72b054a4
---
 gcc/fortran/ChangeLog.gomp                      |   7 ++
 gcc/fortran/trans-openmp.c                      | 133 ++++++++++++++----------
 gcc/testsuite/ChangeLog.gomp                    |   5 +
 gcc/testsuite/gfortran.dg/goacc/loop-tree-1.f90 |  49 +++++++++
 4 files changed, 139 insertions(+), 55 deletions(-)

diff --git gcc/fortran/ChangeLog.gomp gcc/fortran/ChangeLog.gomp
index aff672e..97f62c0 100644
--- gcc/fortran/ChangeLog.gomp
+++ gcc/fortran/ChangeLog.gomp
@@ -1,3 +1,10 @@
+2014-06-13  Ilmir Usmanov  <i.usmanov@samsung.com>
+	    Cesar Philippidis  <cesar@codesourcery.com>
+
+	* trans-openmp.c (gfc_trans_oacc_combined_directive): Move under
+	gfc_trans_omp_do.
+	(gfc_trans_omp_do, gfc_trans_oacc_directive): Handle EXEC_OACC_LOOP.
+
 2014-04-05  Tobias Burnus  <burnus@net-b.de>
 
 	PR fortran/60283
diff --git gcc/fortran/trans-openmp.c gcc/fortran/trans-openmp.c
index 08f6faa..721dcb1 100644
--- gcc/fortran/trans-openmp.c
+++ gcc/fortran/trans-openmp.c
@@ -1856,58 +1856,6 @@ typedef struct dovar_init_d {
   tree init;
 } dovar_init;
 
-/* parallel loop and kernels loop. */
-static tree
-gfc_trans_oacc_combined_directive (gfc_code *code)
-{
-  stmtblock_t block;
-  gfc_omp_clauses construct_clauses, loop_clauses;
-  tree stmt, oacc_clauses = NULL_TREE;
-  enum tree_code construct_code;
-
-  switch (code->op)
-    {
-      case EXEC_OACC_PARALLEL_LOOP:
-	construct_code = OACC_PARALLEL;
-	break;
-      case EXEC_OACC_KERNELS_LOOP:
-	construct_code = OACC_KERNELS;
-	break;
-      default:
-	gcc_unreachable ();
-    }
-
-  gfc_start_block (&block);
-
-  memset (&loop_clauses, 0, sizeof (loop_clauses));
-  if (code->ext.omp_clauses != NULL)
-    {
-      memcpy (&construct_clauses, code->ext.omp_clauses,
-	      sizeof (construct_clauses));
-      loop_clauses.collapse = construct_clauses.collapse;
-      loop_clauses.gang = construct_clauses.gang;
-      loop_clauses.vector = construct_clauses.vector;
-      loop_clauses.worker = construct_clauses.worker;
-      loop_clauses.seq = construct_clauses.seq;
-      loop_clauses.independent = construct_clauses.independent;
-      construct_clauses.collapse = 0;
-      construct_clauses.gang = false;
-      construct_clauses.vector = false;
-      construct_clauses.worker = false;
-      construct_clauses.seq = false;
-      construct_clauses.independent = false;
-      oacc_clauses = gfc_trans_omp_clauses (&block, &construct_clauses,
-					    code->loc);
-    }
-    
-  gfc_error ("!$ACC LOOP directive not implemented yet %L", &code->loc);
-  stmt = gfc_trans_omp_code (code->block->next, true);
-  stmt = build2_loc (input_location, construct_code, void_type_node, stmt,
-		     oacc_clauses);
-  gfc_add_expr_to_block (&block, stmt);
-  return gfc_finish_block (&block);
-}
-
 static tree
 gfc_trans_omp_do (gfc_code *code, gfc_exec_op op, stmtblock_t *pblock,
 		  gfc_omp_clauses *do_clauses, tree par_clauses)
@@ -1915,6 +1863,7 @@ gfc_trans_omp_do (gfc_code *code, gfc_exec_op op, stmtblock_t *pblock,
   gfc_se se;
   tree dovar, stmt, from, to, step, type, init, cond, incr;
   tree count = NULL_TREE, cycle_label, tmp, omp_clauses;
+  tree_code stmt_code;
   stmtblock_t block;
   stmtblock_t body;
   gfc_omp_clauses *clauses = code->ext.omp_clauses;
@@ -2174,7 +2123,19 @@ gfc_trans_omp_do (gfc_code *code, gfc_exec_op op, stmtblock_t *pblock,
     }
 
   /* End of loop body.  */
-  stmt = make_node (op == EXEC_OMP_SIMD ? OMP_SIMD : OMP_FOR);
+  switch (op)
+    {
+    case EXEC_OMP_SIMD:
+      stmt_code = OMP_SIMD;
+      break;
+    case EXEC_OACC_LOOP:
+      stmt_code = OACC_LOOP;
+      break;
+    default:
+      stmt_code = OMP_FOR;
+    }
+ 
+  stmt = make_node (stmt_code);
 
   TREE_TYPE (stmt) = void_type_node;
   OMP_FOR_BODY (stmt) = gfc_finish_block (&body);
@@ -2187,6 +2148,68 @@ gfc_trans_omp_do (gfc_code *code, gfc_exec_op op, stmtblock_t *pblock,
   return gfc_finish_block (&block);
 }
 
+/* parallel loop and kernels loop. */
+static tree
+gfc_trans_oacc_combined_directive (gfc_code *code)
+{
+  stmtblock_t block, *pblock = NULL;
+  gfc_omp_clauses construct_clauses, loop_clauses;
+  tree stmt, oacc_clauses = NULL_TREE;
+  enum tree_code construct_code;
+
+  switch (code->op)
+    {
+      case EXEC_OACC_PARALLEL_LOOP:
+	construct_code = OACC_PARALLEL;
+	break;
+      case EXEC_OACC_KERNELS_LOOP:
+	construct_code = OACC_KERNELS;
+	break;
+      default:
+	gcc_unreachable ();
+    }
+
+  gfc_start_block (&block);
+
+  memset (&loop_clauses, 0, sizeof (loop_clauses));
+  if (code->ext.omp_clauses != NULL)
+    {
+      memcpy (&construct_clauses, code->ext.omp_clauses,
+	      sizeof (construct_clauses));
+      loop_clauses.collapse = construct_clauses.collapse;
+      loop_clauses.gang = construct_clauses.gang;
+      loop_clauses.vector = construct_clauses.vector;
+      loop_clauses.worker = construct_clauses.worker;
+      loop_clauses.seq = construct_clauses.seq;
+      loop_clauses.independent = construct_clauses.independent;
+      construct_clauses.collapse = 0;
+      construct_clauses.gang = false;
+      construct_clauses.vector = false;
+      construct_clauses.worker = false;
+      construct_clauses.seq = false;
+      construct_clauses.independent = false;
+      oacc_clauses = gfc_trans_omp_clauses (&block, &construct_clauses,
+					    code->loc);
+    }
+  if (!loop_clauses.seq)
+    pblock = &block;
+  else
+    pushlevel ();
+  stmt = gfc_trans_omp_do (code, code->op, pblock, &loop_clauses, NULL);
+  if (TREE_CODE (stmt) != BIND_EXPR)
+    stmt = build3_v (BIND_EXPR, NULL, stmt, poplevel (1, 0));
+  else
+    poplevel (0, 0);
+  stmt = build2_loc (input_location, construct_code, void_type_node, stmt,
+		     oacc_clauses);
+  if (code->op == EXEC_OACC_KERNELS_LOOP)
+    OACC_KERNELS_COMBINED (stmt) = 1;
+  else
+    OACC_PARALLEL_COMBINED (stmt) = 1;
+  gfc_add_expr_to_block (&block, stmt);
+  return gfc_finish_block (&block);
+}
+
 static tree
 gfc_trans_omp_flush (void)
 {
@@ -2763,8 +2786,8 @@ gfc_trans_oacc_directive (gfc_code *code)
     case EXEC_OACC_HOST_DATA:
       return gfc_trans_oacc_construct (code);
     case EXEC_OACC_LOOP:
-      gfc_error ("!$ACC LOOP directive not implemented yet %L", &code->loc);
-      return NULL_TREE;
+      return gfc_trans_omp_do (code, code->op, NULL, code->ext.omp_clauses,
+			       NULL);
     case EXEC_OACC_UPDATE:
     case EXEC_OACC_WAIT:
     case EXEC_OACC_CACHE:
diff --git gcc/testsuite/ChangeLog.gomp gcc/testsuite/ChangeLog.gomp
index 9b65cc9..557287b 100644
--- gcc/testsuite/ChangeLog.gomp
+++ gcc/testsuite/ChangeLog.gomp
@@ -1,3 +1,8 @@
+2014-06-13  Ilmir Usmanov  <i.usmanov@samsung.com>
+	    Cesar Philippidis  <cesar@codesourcery.com>
+
+	* gfortran.dg/goacc/loop-tree.f95: New file.
+
 2014-06-12  Thomas Schwinge  <thomas@codesourcery.com>
 
 	* c-c++-common/goacc/if-clause-1.c: New file.
diff --git gcc/testsuite/gfortran.dg/goacc/loop-tree-1.f90 gcc/testsuite/gfortran.dg/goacc/loop-tree-1.f90
new file mode 100644
index 0000000..14779b6
--- /dev/null
+++ gcc/testsuite/gfortran.dg/goacc/loop-tree-1.f90
@@ -0,0 +1,49 @@
+! { dg-do compile } 
+! { dg-additional-options "-fdump-tree-original -std=f2008" } 
+
+! test for tree-dump-original and spaces-commas
+
+program test
+  implicit none
+  integer :: i, j, k, m, sum
+  REAL :: a(64), b(64), c(64)
+
+  !$acc kernels 
+  !$acc loop collapse(2)
+  DO i = 1,10
+    DO j = 1,10
+    ENDDO
+  ENDDO
+
+  !$acc loop independent gang (3)
+  DO i = 1,10
+    !$acc loop worker(3) ! { dg-error "work-sharing region may not be closely nested inside of work-sharing, critical, ordered, master or explicit task region" }
+    DO j = 1,10
+      !$acc loop vector(5)
+      DO k = 1,10
+      ENDDO
+    ENDDO
+  ENDDO
+  !$acc end kernels
+
+  sum = 0
+  !$acc parallel
+  !$acc loop private(m) reduction(+:sum)
+  DO i = 1,10
+    sum = sum + 1
+  ENDDO
+  !$acc end parallel
+
+end program test
+! { dg-prune-output "sorry" }
+! { dg-final { scan-tree-dump-times "pragma acc loop" 5 "original" } } 
+
+! { dg-final { scan-tree-dump-times "collapse\\(2\\)" 1 "original" } } 
+! { dg-final { scan-tree-dump-times "independent" 1 "original" } } 
+! { dg-final { scan-tree-dump-times "gang\\(3\\)" 1 "original" } } 
+! { dg-final { scan-tree-dump-times "worker\\(3\\)" 1 "original" } } 
+! { dg-final { scan-tree-dump-times "vector\\(5\\)" 1 "original" } } 
+
+! { dg-final { scan-tree-dump-times "private\\(m\\)" 1 "original" } } 
+! { dg-final { scan-tree-dump-times "reduction\\(\\+:sum\\)" 1 "original" } } 
+! { dg-final { cleanup-tree-dump "original" } } 
