2020-09-16  Jakub Jelinek  <jakub@redhat.com>

	PR debug/97060
	* dwarf2out.c (dwarf2out_early_global_decl): For FUNCTION_DECLs
	and their abstract origins, if they don't have gimple body,
	set current_function_decl to NULL rather than the decl or origin.

	* gcc.dg/debug/dwarf2/pr97060.c: New test.

--- gcc/dwarf2out.c.jj	2020-09-07 13:17:58.383594248 +0200
+++ gcc/dwarf2out.c	2020-09-16 11:14:57.763550862 +0200
@@ -26547,7 +26547,11 @@ dwarf2out_early_global_decl (tree decl)
 	      && ((origin_die = lookup_decl_die (origin)) == NULL
 		  || is_declaration_die (origin_die)))
 	    {
-	      current_function_decl = origin;
+	      cgraph_node *cnode = cgraph_node::get (origin);
+	      if (cnode && cnode->has_gimple_body_p ())
+		current_function_decl = origin;
+	      else
+		current_function_decl = NULL_TREE;
 	      dwarf2out_decl (origin);
 	    }
 
@@ -26556,7 +26560,11 @@ dwarf2out_early_global_decl (tree decl)
 	  if ((old_die = lookup_decl_die (decl)) == NULL
 	      || is_declaration_die (old_die))
 	    {
-	      current_function_decl = decl;
+	      cgraph_node *cnode = cgraph_node::get (decl);
+	      if (cnode && cnode->has_gimple_body_p ())
+		current_function_decl = decl;
+	      else
+		current_function_decl = NULL_TREE;
 	      dwarf2out_decl (decl);
 	    }
 
--- gcc/testsuite/gcc.dg/debug/dwarf2/pr97060.c.jj	2020-09-16 11:03:22.358420449 +0200
+++ gcc/testsuite/gcc.dg/debug/dwarf2/pr97060.c	2020-09-16 11:03:17.717486318 +0200
@@ -0,0 +1,13 @@
+/* PR debug/97060 */
+/* { dg-do compile } */
+/* { dg-options "-g -dA" } */
+/* { dg-final { scan-assembler-times "DW_AT_declaration" 2 } } */
+
+extern int foo (unsigned int, unsigned int);
+
+int
+bar (void)
+{
+  foo (1, 2);
+  return 0;
+}