The descriptor contents can be found here: gcc/libgfortran/libgfortran.h at 70999668a1305571d3b5fc57168fcb060a976418 · gcc-mirror/gcc · GitHub
Looking at the commit message that introduced .span
it is a property set only for pointer arrays. Skimming through the source, it looks like the array assignment a => c
gets handled by gfc_conv_expr_descriptor
which internally calls gfc_get_array_span
: gcc/gcc/fortran/trans-array.cc at 70999668a1305571d3b5fc57168fcb060a976418 · gcc-mirror/gcc · GitHub