gcc/fortran/
	* parse.c (matcha): Define.
	(decode_oacc_directive): Add spec_only local var and set it.  Use
	matcha to parse acc directives except for routine and declare.  Return
	ST_GET_FCN_CHARACTERISTICS if a non-declarative directive could be
	matched.

	gcc/testsuite/
	* gfortran.dg/goacc/pr71704.f90: New test.

From-SVN: r238171