It might be useful to have both C/C++ programmers and Fortran programmers compare and contrast pointers in these two languages.
In trying to explain to C/C++ programmers how Fortran pointers differ, I usually say pointers to functions or subroutines do not exist. I then try to make the argument that Fortran pointers are more "higher-level", but the details are fuzzy.
What exactly is the difference?
As Mark says, pointers to functions and subroutines certainly do exist in Fortran. The differences are:
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