[flang] Handle forward reference to shadowing derived type from IMPLICIT (#87280) A derived type name in an IMPLICIT statement might be a host association or it might be a forward reference to a local derived type, which may be shadowing a host-associated name. Add a scan over the specification part in search of derived type definitions to determine the right interpretation. Fixes https://github.com/llvm/llvm-project/issues/87215.
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