gimplify.c (oacc_default_clause): Decode reference and pointer types for both kernels and parallel regions.

	gcc/
	* gimplify.c (oacc_default_clause): Decode reference and pointer
	types for both kernels and parallel regions.

	libgomp/
	* testsuite/libgomp.oacc-fortran/kernels-data.f90: New test.

From-SVN: r232431