diff --git a/compiler/ir/backend.common/src/org/jetbrains/kotlin/backend/common/ir/IrUtils.kt b/compiler/ir/backend.common/src/org/jetbrains/kotlin/backend/common/ir/IrUtils.kt
index 9b61ab3801f..4cbbdcd54a4 100644
--- a/compiler/ir/backend.common/src/org/jetbrains/kotlin/backend/common/ir/IrUtils.kt
+++ b/compiler/ir/backend.common/src/org/jetbrains/kotlin/backend/common/ir/IrUtils.kt
@@ -18,6 +18,7 @@ import org.jetbrains.kotlin.ir.UNDEFINED_OFFSET
 import org.jetbrains.kotlin.ir.builders.Scope
 import org.jetbrains.kotlin.ir.builders.declarations.IrTypeParameterBuilder
 import org.jetbrains.kotlin.ir.builders.declarations.build
+import org.jetbrains.kotlin.ir.builders.declarations.buildReceiverParameter
 import org.jetbrains.kotlin.ir.declarations.*
 import org.jetbrains.kotlin.ir.declarations.impl.IrConstructorImpl
 import org.jetbrains.kotlin.ir.declarations.impl.IrFunctionImpl
@@ -411,21 +412,7 @@ fun Scope.createTemporaryVariableWithWrappedDescriptor(
 }
 
 fun IrClass.createImplicitParameterDeclarationWithWrappedDescriptor() {
-    val thisReceiverDescriptor = WrappedReceiverParameterDescriptor()
-    thisReceiver = IrValueParameterImpl(
-        startOffset, endOffset,
-        IrDeclarationOrigin.INSTANCE_RECEIVER,
-        IrValueParameterSymbolImpl(thisReceiverDescriptor),
-        Name.special("<this>"),
-        index = -1,
-        type = symbol.typeWithParameters(typeParameters),
-        varargElementType = null,
-        isCrossinline = false,
-        isNoinline = false
-    ).also { valueParameter ->
-        thisReceiverDescriptor.bind(valueParameter)
-        valueParameter.parent = this
-    }
+    thisReceiver = buildReceiverParameter(this, IrDeclarationOrigin.INSTANCE_RECEIVER, symbol.typeWithParameters(typeParameters))
 }
 
 @Suppress("UNCHECKED_CAST")
@@ -446,23 +433,7 @@ fun IrClass.simpleFunctions() = declarations.flatMap {
 
 fun IrClass.createParameterDeclarations() {
     assert(thisReceiver == null)
-
-    thisReceiver = WrappedReceiverParameterDescriptor().let {
-        IrValueParameterImpl(
-            startOffset, endOffset,
-            IrDeclarationOrigin.INSTANCE_RECEIVER,
-            IrValueParameterSymbolImpl(it),
-            Name.special("<this>"),
-            0,
-            symbol.typeWithParameters(typeParameters),
-            null,
-            false,
-            false
-        ).apply {
-            it.bind(this)
-            parent = this@createParameterDeclarations
-        }
-    }
+    thisReceiver = buildReceiverParameter(this, IrDeclarationOrigin.INSTANCE_RECEIVER, symbol.typeWithParameters(typeParameters))
 }
 
 @OptIn(ObsoleteDescriptorBasedAPI::class)
diff --git a/compiler/ir/backend.common/src/org/jetbrains/kotlin/ir/builders/declarations/declarationBuilders.kt b/compiler/ir/backend.common/src/org/jetbrains/kotlin/ir/builders/declarations/declarationBuilders.kt
index 0a1919f2da7..3823c114bf0 100644
--- a/compiler/ir/backend.common/src/org/jetbrains/kotlin/ir/builders/declarations/declarationBuilders.kt
+++ b/compiler/ir/backend.common/src/org/jetbrains/kotlin/ir/builders/declarations/declarationBuilders.kt
@@ -218,6 +218,25 @@ inline fun IrClass.addConstructor(builder: IrFunctionBuilder.() -> Unit = {}): I
         constructor.parent = this@addConstructor
     }
 
+private val RECEIVER_PARAMETER_NAME = Name.special("<this>")
+
+fun buildReceiverParameter(
+    parent: IrDeclarationParent,
+    origin: IrDeclarationOrigin,
+    type: IrType,
+    startOffset: Int = parent.startOffset,
+    endOffset: Int = parent.endOffset
+): IrValueParameter = WrappedReceiverParameterDescriptor().let { wrappedDescriptor ->
+    IrValueParameterImpl(
+        startOffset, endOffset, origin,
+        IrValueParameterSymbolImpl(wrappedDescriptor),
+        RECEIVER_PARAMETER_NAME, -1, type, null, isCrossinline = false, isNoinline = false
+    ).also {
+        wrappedDescriptor.bind(it)
+        it.parent = parent
+    }
+}
+
 @PublishedApi
 internal fun IrValueParameterBuilder.buildValueParameter(parent: IrDeclarationParent): IrValueParameter {
     val wrappedDescriptor = WrappedValueParameterDescriptor(wrappedDescriptorAnnotations)
diff --git a/compiler/ir/backend.js/src/org/jetbrains/kotlin/ir/backend/js/lower/CallableReferenceLowering.kt b/compiler/ir/backend.js/src/org/jetbrains/kotlin/ir/backend/js/lower/CallableReferenceLowering.kt
index e705e5583bd..3d5698646fb 100644
--- a/compiler/ir/backend.js/src/org/jetbrains/kotlin/ir/backend/js/lower/CallableReferenceLowering.kt
+++ b/compiler/ir/backend.js/src/org/jetbrains/kotlin/ir/backend/js/lower/CallableReferenceLowering.kt
@@ -17,11 +17,8 @@ import org.jetbrains.kotlin.ir.UNDEFINED_OFFSET
 import org.jetbrains.kotlin.ir.builders.*
 import org.jetbrains.kotlin.ir.builders.declarations.*
 import org.jetbrains.kotlin.ir.declarations.*
-import org.jetbrains.kotlin.ir.declarations.impl.IrValueParameterImpl
-import org.jetbrains.kotlin.ir.descriptors.WrappedReceiverParameterDescriptor
 import org.jetbrains.kotlin.ir.expressions.*
 import org.jetbrains.kotlin.ir.expressions.impl.*
-import org.jetbrains.kotlin.ir.symbols.impl.IrValueParameterSymbolImpl
 import org.jetbrains.kotlin.ir.types.IrSimpleType
 import org.jetbrains.kotlin.ir.types.IrTypeProjection
 import org.jetbrains.kotlin.ir.types.classOrNull
@@ -148,14 +145,6 @@ class CallableReferenceLowering(private val context: CommonBackendContext) : Bod
             }
         }
 
-        private fun IrClass.createDispatchReceiver(): IrValueParameter {
-            val vpDescriptor = WrappedReceiverParameterDescriptor()
-            val vpSymbol = IrValueParameterSymbolImpl(vpDescriptor)
-            val declaration = IrValueParameterImpl(startOffset, endOffset, origin, vpSymbol, THIS_NAME, -1, defaultType, null, false, false)
-            vpDescriptor.bind(declaration)
-            return declaration
-        }
-
         private fun createConstructor(clazz: IrClass): IrConstructor {
             return clazz.addConstructor {
                 origin = GENERATED_MEMBER_IN_CALLABLE_REFERENCE
@@ -209,7 +198,8 @@ class CallableReferenceLowering(private val context: CommonBackendContext) : Bod
                 isOperator = superMethod.isOperator
             }.apply {
                 overriddenSymbols = listOf(superMethod.symbol)
-                dispatchReceiverParameter = clazz.createDispatchReceiver().also { it.parent = this }
+                dispatchReceiverParameter = buildReceiverParameter(this, clazz.origin, clazz.defaultType, startOffset, endOffset)
+
                 if (isLambda) createLambdaInvokeMethod() else createFunctionReferenceInvokeMethod()
             }
         }