[flang] Merge pull request flang-compiler/f18#1061 from flang-compiler/pmk-shape

Extend shape analysis to cope better with ASSOCIATE construct entities

Original-commit: flang-compiler/f18@abee10616802d9ce12051dc2e1b911144dd52198
Reviewed-on: https://github.com/flang-compiler/f18/pull/1061
tree: 6767981183791e984c7532f04fa3eab1af7c4537
  1. flang/