PR fortran/80010
	* parse.c (gfc_ascii_statement): Use !$ACC for ST_OACC_ATOMIC
	and ST_OACC_END_ATOMIC, instead of !ACC.
	* trans-decl.c (finish_oacc_declare): Use !$ACC instead of $!ACC.
	* openmp.c (gfc_match_oacc_declare, gfc_match_oacc_wait,
	gfc_resolve_oacc_declare): Likewise.

	* gfortran.dg/goacc/asyncwait-3.f95: Adjust expected diagnostic.

From-SVN: r246204