[IR/FIR] Use isExpect from IR element instead of descriptor in

ExpectDeclarationRemover.

compiler/ir/ir.tree/src/org/jetbrains/kotlin/ir/util/ExpectDeclarationRemover.kt

@@ -53,8 +53,12 @@ class ExpectDeclarationRemover(val symbolTable: ReferenceSymbolTable, private va
     }
 
     private fun shouldRemoveTopLevelDeclaration(declaration: IrDeclaration): Boolean {
-        val descriptor = declaration.descriptor
-        return doRemove && descriptor is MemberDescriptor && descriptor.isExpect
+        return doRemove && when (declaration) {
+            is IrClass -> declaration.isExpect
+            is IrProperty -> declaration.isExpect
+            is IrFunction -> declaration.isExpect
+            else -> false
+        }
     }
 
     private fun tryCopyDefaultArguments(declaration: IrValueParameter) {

compiler/testData/codegen/box/ir/serializationRegressions/dispatchReceiverValue.kt

@@ -1,6 +1,5 @@
 // !LANGUAGE: +MultiPlatformProjects
 // IGNORE_BACKEND: JS_IR
-// IGNORE_BACKEND_FIR: JVM_IR
 // MODULE: lib
 // FILE: common.kt
 

compiler/testData/codegen/box/multiplatform/defaultArguments/bothInExpectAndActual.kt

@@ -1,5 +1,4 @@
 // !LANGUAGE: +MultiPlatformProjects
-// IGNORE_BACKEND_FIR: JVM_IR
 // IGNORE_BACKEND: NATIVE
 // FILE: common.kt
 

compiler/testData/codegen/box/multiplatform/defaultArguments/bothInExpectAndActual2.kt

@@ -1,5 +1,4 @@
 // !LANGUAGE: +MultiPlatformProjects
-// IGNORE_BACKEND_FIR: JVM_IR
 // IGNORE_BACKEND: NATIVE
 // FILE: common.kt
 

compiler/testData/codegen/box/multiplatform/defaultArguments/dispatchReceiverValue.kt

@@ -1,5 +1,4 @@
 // !LANGUAGE: +MultiPlatformProjects
-// IGNORE_BACKEND_FIR: JVM_IR
 
 // FILE: common.kt
 

compiler/testData/codegen/box/multiplatform/defaultArguments/extensionReceiverValue.kt

@@ -1,5 +1,4 @@
 // !LANGUAGE: +MultiPlatformProjects
-// IGNORE_BACKEND_FIR: JVM_IR
 
 // FILE: common.kt
 

compiler/testData/codegen/box/multiplatform/defaultArguments/inheritedFromCommonClass.kt

@@ -1,5 +1,4 @@
 // !LANGUAGE: +MultiPlatformProjects
-// IGNORE_BACKEND_FIR: JVM_IR
 // WITH_RUNTIME
 // FILE: common.kt
 

compiler/testData/codegen/box/multiplatform/expectClassInJvmMultifileFacade.kt

@@ -1,6 +1,5 @@
 // !LANGUAGE: +MultiPlatformProjects
 // TARGET_BACKEND: JVM
-// IGNORE_BACKEND_FIR: JVM_IR
 // WITH_RUNTIME
 // FILE: common.kt
 

compiler/testData/codegen/box/multiplatform/multiModule/expectActualLink.kt

@@ -2,7 +2,6 @@
 // KJS_WITH_FULL_RUNTIME
 // EXPECT_ACTUAL_LINKER
 // IGNORE_BACKEND: JS
-// IGNORE_BACKEND_FIR: JVM_IR
 
 // MODULE: A
 // FILE: a.kt

compiler/testData/codegen/box/multiplatform/multiModule/expectActualMemberLink.kt

@@ -2,7 +2,6 @@
 // KJS_WITH_FULL_RUNTIME
 // EXPECT_ACTUAL_LINKER
 // IGNORE_BACKEND: JS
-// IGNORE_BACKEND_FIR: JVM_IR
 
 // MODULE: A
 // FILE: a.kt

compiler/testData/codegen/box/multiplatform/multiModule/expectActualTypealiasLink.kt

@@ -3,7 +3,6 @@
 // EXPECT_ACTUAL_LINKER
 // IGNORE_BACKEND: JS
 // IGNORE_BACKEND: JS_IR
-// IGNORE_BACKEND_FIR: JVM_IR
 
 // MODULE: A
 // FILE: a.kt