diff --git a/analysis/low-level-api-fir/testdata/lazyResolve/lambdaAsSAMInterface.kt b/analysis/low-level-api-fir/testdata/lazyResolve/lambdaAsSAMInterface.kt
new file mode 100644
index 00000000000..ed945d624be
--- /dev/null
+++ b/analysis/low-level-api-fir/testdata/lazyResolve/lambdaAsSAMInterface.kt
@@ -0,0 +1,13 @@
+package foo
+
+class Arg
+
+fun interface Foo {
+    fun foo(a: Arg): Arg
+}
+
+fun testMe(f: Foo) {}
+
+fun resolveMe() {
+    testMe { b -> b }
+}
\ No newline at end of file
diff --git a/analysis/low-level-api-fir/testdata/lazyResolve/lambdaAsSAMInterface.txt b/analysis/low-level-api-fir/testdata/lazyResolve/lambdaAsSAMInterface.txt
new file mode 100644
index 00000000000..358e0dc83d9
--- /dev/null
+++ b/analysis/low-level-api-fir/testdata/lazyResolve/lambdaAsSAMInterface.txt
@@ -0,0 +1,222 @@
+
+RAW_FIR:
+FILE: lambdaAsSAMInterface.kt
+    public? final? [RAW_FIR] class Arg : R|kotlin/Any| {
+        public? [RAW_FIR] [ContainingClassKey=Arg] constructor(): R|foo/Arg| {
+            super<R|kotlin/Any|>()
+        }
+
+    }
+    public? final? fun [RAW_FIR] interface Foo : R|kotlin/Any| {
+        public? final? [RAW_FIR] fun foo([RAW_FIR] a: Arg): Arg
+
+    }
+    public? final? [RAW_FIR] fun testMe([RAW_FIR] f: Foo): R|kotlin/Unit| { LAZY_BLOCK }
+    public? final? [RAW_FIR] fun resolveMe(): R|kotlin/Unit| { LAZY_BLOCK }
+
+IMPORTS:
+FILE: lambdaAsSAMInterface.kt
+    public? final? [RAW_FIR] class Arg : R|kotlin/Any| {
+        public? [RAW_FIR] [ContainingClassKey=Arg] constructor(): R|foo/Arg| {
+            super<R|kotlin/Any|>()
+        }
+
+    }
+    public? final? fun [RAW_FIR] interface Foo : R|kotlin/Any| {
+        public? final? [RAW_FIR] fun foo([RAW_FIR] a: Arg): Arg
+
+    }
+    public? final? [RAW_FIR] fun testMe([RAW_FIR] f: Foo): R|kotlin/Unit| { LAZY_BLOCK }
+    public? final? [RAW_FIR] fun resolveMe(): R|kotlin/Unit| { LAZY_BLOCK }
+
+COMPILER_REQUIRED_ANNOTATIONS:
+FILE: lambdaAsSAMInterface.kt
+    public? final? [RAW_FIR] class Arg : R|kotlin/Any| {
+        public? [RAW_FIR] [ContainingClassKey=Arg] constructor(): R|foo/Arg| {
+            super<R|kotlin/Any|>()
+        }
+
+    }
+    public? final? fun [RAW_FIR] interface Foo : R|kotlin/Any| {
+        public? final? [RAW_FIR] fun foo([RAW_FIR] a: Arg): Arg
+
+    }
+    public? final? [RAW_FIR] fun testMe([RAW_FIR] f: Foo): R|kotlin/Unit| { LAZY_BLOCK }
+    public? final? [COMPILER_REQUIRED_ANNOTATIONS] fun resolveMe(): R|kotlin/Unit| { LAZY_BLOCK }
+
+COMPANION_GENERATION:
+FILE: lambdaAsSAMInterface.kt
+    public? final? [RAW_FIR] class Arg : R|kotlin/Any| {
+        public? [RAW_FIR] [ContainingClassKey=Arg] constructor(): R|foo/Arg| {
+            super<R|kotlin/Any|>()
+        }
+
+    }
+    public? final? fun [RAW_FIR] interface Foo : R|kotlin/Any| {
+        public? final? [RAW_FIR] fun foo([RAW_FIR] a: Arg): Arg
+
+    }
+    public? final? [RAW_FIR] fun testMe([RAW_FIR] f: Foo): R|kotlin/Unit| { LAZY_BLOCK }
+    public? final? [COMPANION_GENERATION] fun resolveMe(): R|kotlin/Unit| { LAZY_BLOCK }
+
+SUPER_TYPES:
+FILE: lambdaAsSAMInterface.kt
+    public? final? [RAW_FIR] class Arg : R|kotlin/Any| {
+        public? [RAW_FIR] [ContainingClassKey=Arg] constructor(): R|foo/Arg| {
+            super<R|kotlin/Any|>()
+        }
+
+    }
+    public? final? fun [RAW_FIR] interface Foo : R|kotlin/Any| {
+        public? final? [RAW_FIR] fun foo([RAW_FIR] a: Arg): Arg
+
+    }
+    public? final? [RAW_FIR] fun testMe([RAW_FIR] f: Foo): R|kotlin/Unit| { LAZY_BLOCK }
+    public? final? [SUPER_TYPES] fun resolveMe(): R|kotlin/Unit| { LAZY_BLOCK }
+
+TYPES:
+FILE: lambdaAsSAMInterface.kt
+    public? final? [RAW_FIR] class Arg : R|kotlin/Any| {
+        public? [RAW_FIR] [ContainingClassKey=Arg] constructor(): R|foo/Arg| {
+            super<R|kotlin/Any|>()
+        }
+
+    }
+    public? final? fun [RAW_FIR] interface Foo : R|kotlin/Any| {
+        public? final? [RAW_FIR] fun foo([RAW_FIR] a: Arg): Arg
+
+    }
+    public? final? [RAW_FIR] fun testMe([RAW_FIR] f: Foo): R|kotlin/Unit| { LAZY_BLOCK }
+    public? final? [TYPES] fun resolveMe(): R|kotlin/Unit| { LAZY_BLOCK }
+
+STATUS:
+FILE: lambdaAsSAMInterface.kt
+    public? final? [RAW_FIR] class Arg : R|kotlin/Any| {
+        public? [RAW_FIR] [ContainingClassKey=Arg] constructor(): R|foo/Arg| {
+            super<R|kotlin/Any|>()
+        }
+
+    }
+    public? final? fun [RAW_FIR] interface Foo : R|kotlin/Any| {
+        public? final? [RAW_FIR] fun foo([RAW_FIR] a: Arg): Arg
+
+    }
+    public? final? [RAW_FIR] fun testMe([RAW_FIR] f: Foo): R|kotlin/Unit| { LAZY_BLOCK }
+    public final [STATUS] fun resolveMe(): R|kotlin/Unit| { LAZY_BLOCK }
+
+ARGUMENTS_OF_ANNOTATIONS:
+FILE: lambdaAsSAMInterface.kt
+    public? final? [RAW_FIR] class Arg : R|kotlin/Any| {
+        public? [RAW_FIR] [ContainingClassKey=Arg] constructor(): R|foo/Arg| {
+            super<R|kotlin/Any|>()
+        }
+
+    }
+    public? final? fun [RAW_FIR] interface Foo : R|kotlin/Any| {
+        public? final? [RAW_FIR] fun foo([RAW_FIR] a: Arg): Arg
+
+    }
+    public? final? [RAW_FIR] fun testMe([RAW_FIR] f: Foo): R|kotlin/Unit| { LAZY_BLOCK }
+    public final [ARGUMENTS_OF_ANNOTATIONS] fun resolveMe(): R|kotlin/Unit| { LAZY_BLOCK }
+
+CONTRACTS:
+FILE: lambdaAsSAMInterface.kt
+    public? final? [RAW_FIR] class Arg : R|kotlin/Any| {
+        public? [RAW_FIR] [ContainingClassKey=Arg] constructor(): R|foo/Arg| {
+            super<R|kotlin/Any|>()
+        }
+
+    }
+    public? final? fun [RAW_FIR] interface Foo : R|kotlin/Any| {
+        public? final? [RAW_FIR] fun foo([RAW_FIR] a: Arg): Arg
+
+    }
+    public? final? [RAW_FIR] fun testMe([RAW_FIR] f: Foo): R|kotlin/Unit| { LAZY_BLOCK }
+    public final [CONTRACTS] fun resolveMe(): R|kotlin/Unit| {
+        testMe#(<L> = [STATUS] testMe@fun <implicit>.<anonymous>([RAW_FIR] b: <implicit>): <implicit> <inline=Unknown>  {
+            b#
+        }
+        )
+    }
+
+IMPLICIT_TYPES_BODY_RESOLVE:
+FILE: lambdaAsSAMInterface.kt
+    public? final? [RAW_FIR] class Arg : R|kotlin/Any| {
+        public? [RAW_FIR] [ContainingClassKey=Arg] constructor(): R|foo/Arg| {
+            super<R|kotlin/Any|>()
+        }
+
+    }
+    public? final? fun [RAW_FIR] interface Foo : R|kotlin/Any| {
+        public? final? [RAW_FIR] fun foo([RAW_FIR] a: Arg): Arg
+
+    }
+    public? final? [RAW_FIR] fun testMe([RAW_FIR] f: Foo): R|kotlin/Unit| { LAZY_BLOCK }
+    public final [IMPLICIT_TYPES_BODY_RESOLVE] fun resolveMe(): R|kotlin/Unit| {
+        testMe#(<L> = [STATUS] testMe@fun <implicit>.<anonymous>([RAW_FIR] b: <implicit>): <implicit> <inline=Unknown>  {
+            b#
+        }
+        )
+    }
+
+EXPECT_ACTUAL_MATCHING:
+FILE: lambdaAsSAMInterface.kt
+    public? final? [RAW_FIR] class Arg : R|kotlin/Any| {
+        public? [RAW_FIR] [ContainingClassKey=Arg] constructor(): R|foo/Arg| {
+            super<R|kotlin/Any|>()
+        }
+
+    }
+    public? final? fun [RAW_FIR] interface Foo : R|kotlin/Any| {
+        public? final? [RAW_FIR] fun foo([RAW_FIR] a: Arg): Arg
+
+    }
+    public? final? [RAW_FIR] fun testMe([RAW_FIR] f: Foo): R|kotlin/Unit| { LAZY_BLOCK }
+    public final [EXPECT_ACTUAL_MATCHING] fun resolveMe(): R|kotlin/Unit| {
+        testMe#(<L> = [STATUS] testMe@fun <implicit>.<anonymous>([RAW_FIR] b: <implicit>): <implicit> <inline=Unknown>  {
+            b#
+        }
+        )
+    }
+
+BODY_RESOLVE:
+FILE: lambdaAsSAMInterface.kt
+    public? final? [COMPILER_REQUIRED_ANNOTATIONS] class Arg : R|kotlin/Any| {
+        public? [COMPILER_REQUIRED_ANNOTATIONS] [ContainingClassKey=Arg] constructor(): R|foo/Arg| {
+            super<R|kotlin/Any|>()
+        }
+
+    }
+    public abstract fun [SUPER_TYPES] interface Foo : R|kotlin/Any| {
+        public abstract [STATUS] fun foo([RAW_FIR] a: R|foo/Arg|): R|foo/Arg|
+
+    }
+    public final [CONTRACTS] fun testMe([RAW_FIR] f: R|foo/Foo|): R|kotlin/Unit| {
+    }
+    public final [BODY_RESOLVE] fun resolveMe(): R|kotlin/Unit| {
+        R|foo/testMe|(<L> = [BODY_RESOLVE] [MatchingParameterFunctionTypeKey=foo/Foo] testMe@fun <anonymous>([BODY_RESOLVE] b: R|foo/Arg|): R|foo/Arg| <inline=NoInline>  {
+            ^ R|<local>/b|
+        }
+        )
+    }
+
+FILE RAW TO BODY:
+FILE: lambdaAsSAMInterface.kt
+    public final [BODY_RESOLVE] class Arg : R|kotlin/Any| {
+        public [BODY_RESOLVE] [ContainingClassKey=Arg] constructor(): R|foo/Arg| {
+            super<R|kotlin/Any|>()
+        }
+
+    }
+    public abstract fun [BODY_RESOLVE] interface Foo : R|kotlin/Any| {
+        public abstract [BODY_RESOLVE] fun foo([BODY_RESOLVE] a: R|foo/Arg|): R|foo/Arg|
+
+    }
+    public final [BODY_RESOLVE] fun testMe([BODY_RESOLVE] f: R|foo/Foo|): R|kotlin/Unit| {
+    }
+    public final [BODY_RESOLVE] fun resolveMe(): R|kotlin/Unit| {
+        R|foo/testMe|(<L> = [BODY_RESOLVE] [MatchingParameterFunctionTypeKey=foo/Foo] testMe@fun <anonymous>([BODY_RESOLVE] b: R|foo/Arg|): R|foo/Arg| <inline=NoInline>  {
+            ^ R|<local>/b|
+        }
+        )
+    }
diff --git a/analysis/low-level-api-fir/tests/org/jetbrains/kotlin/analysis/low/level/api/fir/FirLazyDeclarationResolveTestGenerated.java b/analysis/low-level-api-fir/tests/org/jetbrains/kotlin/analysis/low/level/api/fir/FirLazyDeclarationResolveTestGenerated.java
index 000343a60db..d3373c66113 100644
--- a/analysis/low-level-api-fir/tests/org/jetbrains/kotlin/analysis/low/level/api/fir/FirLazyDeclarationResolveTestGenerated.java
+++ b/analysis/low-level-api-fir/tests/org/jetbrains/kotlin/analysis/low/level/api/fir/FirLazyDeclarationResolveTestGenerated.java
@@ -54,6 +54,12 @@ public class FirLazyDeclarationResolveTestGenerated extends AbstractFirLazyDecla
         runTest("analysis/low-level-api-fir/testdata/lazyResolve/functionWithParameter.kt");
     }
 
+    @Test
+    @TestMetadata("lambdaAsSAMInterface.kt")
+    public void testLambdaAsSAMInterface() throws Exception {
+        runTest("analysis/low-level-api-fir/testdata/lazyResolve/lambdaAsSAMInterface.kt");
+    }
+
     @Test
     @TestMetadata("parameterOfNonLocalSetter.kt")
     public void testParameterOfNonLocalSetter() throws Exception {
diff --git a/compiler/fir/resolve/src/org/jetbrains/kotlin/fir/resolve/SamResolution.kt b/compiler/fir/resolve/src/org/jetbrains/kotlin/fir/resolve/SamResolution.kt
index 2ffead03632..356afd6a875 100644
--- a/compiler/fir/resolve/src/org/jetbrains/kotlin/fir/resolve/SamResolution.kt
+++ b/compiler/fir/resolve/src/org/jetbrains/kotlin/fir/resolve/SamResolution.kt
@@ -276,10 +276,10 @@ private fun FirRegularClass.computeSamCandidateNames(session: FirSession): Set<N
     for (clazz in classes) {
         for (declaration in clazz.declarations) {
             when (declaration) {
-                is FirProperty -> if (declaration.modality == Modality.ABSTRACT) {
+                is FirProperty -> if (declaration.resolvedIsAbstract) {
                     samCandidateNames.add(declaration.name)
                 }
-                is FirSimpleFunction -> if (declaration.modality == Modality.ABSTRACT) {
+                is FirSimpleFunction -> if (declaration.resolvedIsAbstract) {
                     samCandidateNames.add(declaration.name)
                 }
                 else -> {}
@@ -304,7 +304,7 @@ private fun FirRegularClass.findSingleAbstractMethodByNames(
         if (metIncorrectMember) break
 
         classUseSiteMemberScope.processPropertiesByName(candidateName) {
-            if ((it as? FirPropertySymbol)?.fir?.modality == Modality.ABSTRACT) {
+            if (it is FirPropertySymbol && it.fir.resolvedIsAbstract) {
                 metIncorrectMember = true
             }
         }
@@ -313,7 +313,7 @@ private fun FirRegularClass.findSingleAbstractMethodByNames(
 
         classUseSiteMemberScope.processFunctionsByName(candidateName) { functionSymbol ->
             val firFunction = functionSymbol.fir
-            if (firFunction.modality != Modality.ABSTRACT ||
+            if (!firFunction.resolvedIsAbstract ||
                 firFunction.isPublicInObject(checkOnlyName = false)
             ) return@processFunctionsByName
 
@@ -333,8 +333,8 @@ private fun FirRegularClass.findSingleAbstractMethodByNames(
 private fun FirRegularClass.hasMoreThenOneAbstractFunctionOrHasAbstractProperty(): Boolean {
     var wasAbstractFunction = false
     for (declaration in declarations) {
-        if (declaration is FirProperty && declaration.modality == Modality.ABSTRACT) return true
-        if (declaration is FirSimpleFunction && declaration.modality == Modality.ABSTRACT &&
+        if (declaration is FirProperty && declaration.resolvedIsAbstract) return true
+        if (declaration is FirSimpleFunction && declaration.resolvedIsAbstract &&
             !declaration.isPublicInObject(checkOnlyName = true)
         ) {
             if (wasAbstractFunction) return true
@@ -345,6 +345,13 @@ private fun FirRegularClass.hasMoreThenOneAbstractFunctionOrHasAbstractProperty(
     return false
 }
 
+/**
+ * Checks if declaration is indeed abstract, ensuring that its status has been completely resolved
+ * beforehand.
+ */
+private val FirCallableDeclaration.resolvedIsAbstract: Boolean
+    get() = symbol.isAbstract
+
 // From the definition of function interfaces in the Java specification (pt. 9.8):
 // "methods that are members of I that do not have the same signature as any public instance method of the class Object"
 // It means that if an interface declares `int hashCode()` then the method won't be taken into account when
diff --git a/compiler/testData/diagnostics/tests/multimodule/samWithSuspendFunctionFromAnotherModule.kt b/compiler/testData/diagnostics/tests/multimodule/samWithSuspendFunctionFromAnotherModule.kt
index 82883735e73..97eaa9cd661 100644
--- a/compiler/testData/diagnostics/tests/multimodule/samWithSuspendFunctionFromAnotherModule.kt
+++ b/compiler/testData/diagnostics/tests/multimodule/samWithSuspendFunctionFromAnotherModule.kt
@@ -1,5 +1,4 @@
 // FIR_IDENTICAL
-// FIR_IDE_IGNORE
 // TODO: KT-50732
 // ISSUE: KT-51007