CREATE TABLE SIMPLE_TABLE (
    ID            INTEGER NOT NULL,
    DATE_ACCOUNT  DATE NOT NULL
);

ALTER TABLE SIMPLE_TABLE ADD CONSTRAINT PK_SIMPLE_TABLE PRIMARY KEY (ID);

CREATE OR ALTER PROCEDURE TEST_AMBIG (
    DATE_ACCOUNT DATE)
AS
DECLARE VARIABLE ID_RECORD INTEGER;
BEGIN
    ID_RECORD = (SELECT T.ID FROM SIMPLE_TABLE T WHERE T.DATE_ACCOUNT = :DATE_ACCOUNT);-- OK
    ID_RECORD = (SELECT T.ID FROM SIMPLE_TABLE T WHERE T.DATE_ACCOUNT = DATE_ACCOUNT);-- WARNING
    ID_RECORD = (SELECT ID FROM SIMPLE_TABLE WHERE DATE_ACCOUNT = DATE_ACCOUNT);--WARNING
    ID_RECORD = (SELECT DATE_ACCOUNT FROM SIMPLE_TABLE WHERE DATE_ACCOUNT = :DATE_ACCOUNT);--WARNING
END