The Fortran standard does not specify how variables of LOGICAL
type are represented, beyond requiring that LOGICAL variables
of default kind have the same storage size as default INTEGER
and REAL variables. The GNU Fortran internal representation is
as follows.
A LOGICAL(KIND=N) variable is represented as an
INTEGER(KIND=N) variable, however, with only two permissible
values: 1 for .TRUE. and 0 for
.FALSE.. Any other integer value results in undefined behavior.
See also Argument passing conventions and Interoperability with C.