PR ipa/78027

	gcc/
	* ipa-icf.c (sem_function::parse): Don't process functions with
	oacc decl attributes, as they may be OpenACC routines.

	gcc/testsuite/
	* c-c++-common/goacc/acc-icf.c: New test.
	* gfortran.dg/goacc/pr78027.f90: New test.

From-SVN: r243488