Compiler-dependent functions occur whenever the compiler inserts into the object code function calls that are resolved in its run-time library (RTL). Linking of such code without the appropriate RTL will result in undefined symbols. Intel MKL has been designed to minimize RTL dependencies.
In cases where RTL dependencies might arise, the functions are delivered as source code and you need to compile the code with whatever compiler you are using for your application.
In particular, Fortran 90 modules result in the compiler-specific code generation requiring RTL support. Therefore, Intel MKL delivers these modules compiled with the Intel compiler, along with source code, to be used with different compilers.