diff --git a/compiler/fir/fir2ir/src/org/jetbrains/kotlin/fir/backend/Fir2IrImplicitCastInserter.kt b/compiler/fir/fir2ir/src/org/jetbrains/kotlin/fir/backend/Fir2IrImplicitCastInserter.kt
index 49d77bc4450..84f51667df3 100644
--- a/compiler/fir/fir2ir/src/org/jetbrains/kotlin/fir/backend/Fir2IrImplicitCastInserter.kt
+++ b/compiler/fir/fir2ir/src/org/jetbrains/kotlin/fir/backend/Fir2IrImplicitCastInserter.kt
@@ -276,9 +276,16 @@ class Fir2IrImplicitCastInserter(
     override fun visitSmartCastExpression(smartCastExpression: FirSmartCastExpression, data: IrElement): IrElement {
         // We don't want an implicit cast to Nothing?. This expression just encompasses nullability after null check.
         return if (smartCastExpression.isStable && smartCastExpression.smartcastTypeWithoutNullableNothing == null) {
-            implicitCastOrExpression(data as IrExpression, smartCastExpression.resolvedType)
+            val smartcastedType = smartCastExpression.resolvedType
+            val approximatedType = smartcastedType.approximateForIrOrNull()
+            if (approximatedType != null) {
+                if (smartCastExpression.originalExpression.resolvedType.isSubtypeOf(approximatedType, session)) {
+                    return data
+                }
+            }
+            implicitCastOrExpression(data as IrExpression, approximatedType ?: smartcastedType)
         } else {
-            data as IrExpression
+            data
         }
     }
 
@@ -410,4 +417,8 @@ class Fir2IrImplicitCastInserter(
                 return lowerBound.isMarkedNullable != upperBound.isMarkedNullable
             }
     }
+
+    private fun ConeKotlinType.approximateForIrOrNull(): ConeKotlinType? {
+        return session.typeApproximator.approximateToSuperType(this, TypeApproximatorConfiguration.FrontendToBackendTypesApproximation)
+    }
 }
diff --git a/compiler/fir/fir2ir/src/org/jetbrains/kotlin/fir/backend/generators/CallAndReferenceGenerator.kt b/compiler/fir/fir2ir/src/org/jetbrains/kotlin/fir/backend/generators/CallAndReferenceGenerator.kt
index 76ffd81649c..75e271c4bf7 100644
--- a/compiler/fir/fir2ir/src/org/jetbrains/kotlin/fir/backend/generators/CallAndReferenceGenerator.kt
+++ b/compiler/fir/fir2ir/src/org/jetbrains/kotlin/fir/backend/generators/CallAndReferenceGenerator.kt
@@ -1280,10 +1280,11 @@ class CallAndReferenceGenerator(
                         symbol.fir.receiverParameter?.typeRef?.let { receiverType ->
                             with(visitor.implicitCastInserter) {
                                 val extensionReceiver = qualifiedAccess.extensionReceiver!!
+                                val substitutor = qualifiedAccess.buildSubstitutorByCalledCallable()
                                 it.cast(
                                     extensionReceiver,
                                     extensionReceiver.resolvedType,
-                                    receiverType.coneType,
+                                    substitutor.substituteOrSelf(receiverType.coneType),
                                 )
                             }
                         } ?: it
diff --git a/compiler/testData/codegen/box/annotations/javaTargetOnPrimaryCtorParameter.fir.ir.txt b/compiler/testData/codegen/box/annotations/javaTargetOnPrimaryCtorParameter.fir.ir.txt
index 90e1e4c9938..3e573277564 100644
--- a/compiler/testData/codegen/box/annotations/javaTargetOnPrimaryCtorParameter.fir.ir.txt
+++ b/compiler/testData/codegen/box/annotations/javaTargetOnPrimaryCtorParameter.fir.ir.txt
@@ -105,8 +105,7 @@ FILE fqName:<root> fileName:/test.kt
                         CALL 'public abstract fun <get-simpleName> (): kotlin.String? declared in kotlin.reflect.KClass' type=kotlin.String? origin=GET_PROPERTY
                           $this: CALL 'public final fun <get-annotationClass> <T> (): kotlin.reflect.KClass<out T of kotlin.jvm.<get-annotationClass>> declared in kotlin.jvm' type=kotlin.reflect.KClass<out @[FlexibleNullability] kotlin.Annotation?> origin=GET_PROPERTY
                             <T>: @[FlexibleNullability] kotlin.Annotation?
-                            $receiver: TYPE_OP type=kotlin.Annotation origin=IMPLICIT_NOTNULL typeOperand=kotlin.Annotation
-                              GET_VAR 'it: @[FlexibleNullability] kotlin.Annotation? declared in <root>.box.<anonymous>' type=@[FlexibleNullability] kotlin.Annotation? origin=null
+                            $receiver: GET_VAR 'it: @[FlexibleNullability] kotlin.Annotation? declared in <root>.box.<anonymous>' type=@[FlexibleNullability] kotlin.Annotation? origin=null
                       WHEN type=kotlin.String origin=null
                         BRANCH
                           if: CALL 'public final fun EQEQ (arg0: kotlin.Any?, arg1: kotlin.Any?): kotlin.Boolean declared in kotlin.internal.ir' type=kotlin.Boolean origin=EQEQ
diff --git a/compiler/testData/codegen/box/annotations/targetOnPrimaryCtorParameter.fir.ir.txt b/compiler/testData/codegen/box/annotations/targetOnPrimaryCtorParameter.fir.ir.txt
index 9048d43f01c..612187e801c 100644
--- a/compiler/testData/codegen/box/annotations/targetOnPrimaryCtorParameter.fir.ir.txt
+++ b/compiler/testData/codegen/box/annotations/targetOnPrimaryCtorParameter.fir.ir.txt
@@ -264,8 +264,7 @@ FILE fqName:<root> fileName:/targetOnPrimaryCtorParameter.kt
                         CALL 'public abstract fun <get-simpleName> (): kotlin.String? declared in kotlin.reflect.KClass' type=kotlin.String? origin=GET_PROPERTY
                           $this: CALL 'public final fun <get-annotationClass> <T> (): kotlin.reflect.KClass<out T of kotlin.jvm.<get-annotationClass>> declared in kotlin.jvm' type=kotlin.reflect.KClass<out @[FlexibleNullability] kotlin.Annotation?> origin=GET_PROPERTY
                             <T>: @[FlexibleNullability] kotlin.Annotation?
-                            $receiver: TYPE_OP type=kotlin.Annotation origin=IMPLICIT_NOTNULL typeOperand=kotlin.Annotation
-                              GET_VAR 'it: @[FlexibleNullability] kotlin.Annotation? declared in <root>.box.<anonymous>' type=@[FlexibleNullability] kotlin.Annotation? origin=null
+                            $receiver: GET_VAR 'it: @[FlexibleNullability] kotlin.Annotation? declared in <root>.box.<anonymous>' type=@[FlexibleNullability] kotlin.Annotation? origin=null
                       WHEN type=kotlin.String origin=null
                         BRANCH
                           if: CALL 'public final fun EQEQ (arg0: kotlin.Any?, arg1: kotlin.Any?): kotlin.Boolean declared in kotlin.internal.ir' type=kotlin.Boolean origin=EQEQ
diff --git a/compiler/testData/ir/irText/expressions/bangbang.fir.ir.txt b/compiler/testData/ir/irText/expressions/bangbang.fir.ir.txt
index 8a25b4194d9..bf2c426eac6 100644
--- a/compiler/testData/ir/irText/expressions/bangbang.fir.ir.txt
+++ b/compiler/testData/ir/irText/expressions/bangbang.fir.ir.txt
@@ -47,8 +47,7 @@ FILE fqName:<root> fileName:/bangbang.kt
           then: TYPE_OP type=kotlin.Unit origin=IMPLICIT_COERCION_TO_UNIT typeOperand=kotlin.Unit
             CALL 'public final fun CHECK_NOT_NULL <T0> (arg0: T0 of kotlin.internal.ir.CHECK_NOT_NULL?): {T0 of kotlin.internal.ir.CHECK_NOT_NULL & Any} declared in kotlin.internal.ir' type=kotlin.Any origin=EXCLEXCL
               <T0>: kotlin.Any
-              arg0: TYPE_OP type=kotlin.Any? origin=IMPLICIT_CAST typeOperand=kotlin.Any?
-                GET_VAR 'a: X of <root>.test4 declared in <root>.test4' type=X of <root>.test4 origin=null
+              arg0: GET_VAR 'a: X of <root>.test4 declared in <root>.test4' type=X of <root>.test4 origin=null
       WHEN type=kotlin.Unit origin=IF
         BRANCH
           if: TYPE_OP type=kotlin.Boolean origin=INSTANCEOF typeOperand=kotlin.String?
diff --git a/compiler/testData/ir/irText/expressions/bangbang.fir.kt.txt b/compiler/testData/ir/irText/expressions/bangbang.fir.kt.txt
index 8f34ac79669..a2f3e8ce7fe 100644
--- a/compiler/testData/ir/irText/expressions/bangbang.fir.kt.txt
+++ b/compiler/testData/ir/irText/expressions/bangbang.fir.kt.txt
@@ -21,7 +21,7 @@ fun useString(s: String) {
 
 fun <X : Any?> test4(a: X) {
   when {
-    a is String? -> CHECK_NOT_NULL<Any>(arg0 = a /*as Any? */) /*~> Unit */
+    a is String? -> CHECK_NOT_NULL<Any>(arg0 = a) /*~> Unit */
   }
   when {
     a is String? -> useString(s = CHECK_NOT_NULL<Any>(arg0 = a /*as Any */))
diff --git a/compiler/testData/ir/irText/expressions/callableReferences/caoWithAdaptationForSam.fir.ir.txt b/compiler/testData/ir/irText/expressions/callableReferences/caoWithAdaptationForSam.fir.ir.txt
index 3b0b58c9db6..7b685dd99de 100644
--- a/compiler/testData/ir/irText/expressions/callableReferences/caoWithAdaptationForSam.fir.ir.txt
+++ b/compiler/testData/ir/irText/expressions/callableReferences/caoWithAdaptationForSam.fir.ir.txt
@@ -180,8 +180,7 @@ FILE fqName:<root> fileName:/caoWithAdaptationForSam.kt
               VAR IR_TEMPORARY_VARIABLE name:tmp_6 type:<root>.A [val]
                 GET_OBJECT 'CLASS OBJECT name:A modality:FINAL visibility:public superTypes:[kotlin.Any]' type=<root>.A
               VAR IR_TEMPORARY_VARIABLE name:tmp_7 type:kotlin.Any [val]
-                TYPE_OP type=kotlin.Any origin=IMPLICIT_CAST typeOperand=kotlin.Any
-                  GET_VAR 'fn: kotlin.Function1<kotlin.Int, kotlin.Unit> declared in <root>.test4' type=kotlin.Function1<kotlin.Int, kotlin.Unit> origin=null
+                GET_VAR 'fn: kotlin.Function1<kotlin.Int, kotlin.Unit> declared in <root>.test4' type=kotlin.Function1<kotlin.Int, kotlin.Unit> origin=null
               CALL 'public final fun set (i: <root>.IFoo, newValue: kotlin.Int): kotlin.Unit declared in <root>' type=kotlin.Unit origin=null
                 $receiver: GET_VAR 'val tmp_6: <root>.A declared in <root>.test4' type=<root>.A origin=null
                 i: GET_VAR 'val tmp_7: kotlin.Any declared in <root>.test4' type=kotlin.Any origin=null
diff --git a/compiler/testData/ir/irText/expressions/callableReferences/caoWithAdaptationForSam.fir.kt.txt b/compiler/testData/ir/irText/expressions/callableReferences/caoWithAdaptationForSam.fir.kt.txt
index 5b4246ebd33..19c5bc615d9 100644
--- a/compiler/testData/ir/irText/expressions/callableReferences/caoWithAdaptationForSam.fir.kt.txt
+++ b/compiler/testData/ir/irText/expressions/callableReferences/caoWithAdaptationForSam.fir.kt.txt
@@ -84,7 +84,7 @@ fun test4(fn: Function1<Int, Unit>) {
     fn is IFoo -> { // BLOCK
       { // BLOCK
         val tmp_6: A = A
-        val tmp_7: Any = fn /*as Any */
+        val tmp_7: Any = fn
         tmp_6.set(i = tmp_7, newValue = tmp_6.get(i = tmp_7).plus(other = 1))
       }
     }
diff --git a/compiler/testData/ir/irText/expressions/funInterface/samConversionsWithSmartCasts.fir.ir.txt b/compiler/testData/ir/irText/expressions/funInterface/samConversionsWithSmartCasts.fir.ir.txt
index bb0736fa96d..75515488fb6 100644
--- a/compiler/testData/ir/irText/expressions/funInterface/samConversionsWithSmartCasts.fir.ir.txt
+++ b/compiler/testData/ir/irText/expressions/funInterface/samConversionsWithSmartCasts.fir.ir.txt
@@ -44,8 +44,7 @@ FILE fqName:<root> fileName:/samConversionsWithSmartCasts.kt
             GET_VAR 'a: kotlin.Function0<kotlin.Unit> declared in <root>.test1' type=kotlin.Function0<kotlin.Unit> origin=null
           then: BLOCK type=kotlin.Unit origin=null
             CALL 'public final fun run1 (r: <root>.KRunnable): kotlin.Unit declared in <root>' type=kotlin.Unit origin=null
-              r: TYPE_OP type=kotlin.Any origin=IMPLICIT_CAST typeOperand=kotlin.Any
-                GET_VAR 'a: kotlin.Function0<kotlin.Unit> declared in <root>.test1' type=kotlin.Function0<kotlin.Unit> origin=null
+              r: GET_VAR 'a: kotlin.Function0<kotlin.Unit> declared in <root>.test1' type=kotlin.Function0<kotlin.Unit> origin=null
   FUN name:test2 visibility:public modality:FINAL <> (a:<root>.KRunnable) returnType:kotlin.Unit
     VALUE_PARAMETER name:a index:0 type:<root>.KRunnable
     BLOCK_BODY
@@ -53,8 +52,7 @@ FILE fqName:<root> fileName:/samConversionsWithSmartCasts.kt
         TYPE_OP type=kotlin.Function0<kotlin.Unit> origin=CAST typeOperand=kotlin.Function0<kotlin.Unit>
           GET_VAR 'a: <root>.KRunnable declared in <root>.test2' type=<root>.KRunnable origin=null
       CALL 'public final fun run1 (r: <root>.KRunnable): kotlin.Unit declared in <root>' type=kotlin.Unit origin=null
-        r: TYPE_OP type=kotlin.Any origin=IMPLICIT_CAST typeOperand=kotlin.Any
-          GET_VAR 'a: <root>.KRunnable declared in <root>.test2' type=<root>.KRunnable origin=null
+        r: GET_VAR 'a: <root>.KRunnable declared in <root>.test2' type=<root>.KRunnable origin=null
   FUN name:test3 visibility:public modality:FINAL <> (a:kotlin.Function0<kotlin.Unit>) returnType:kotlin.Unit
     VALUE_PARAMETER name:a index:0 type:kotlin.Function0<kotlin.Unit>
     BLOCK_BODY
@@ -64,10 +62,8 @@ FILE fqName:<root> fileName:/samConversionsWithSmartCasts.kt
             GET_VAR 'a: kotlin.Function0<kotlin.Unit> declared in <root>.test3' type=kotlin.Function0<kotlin.Unit> origin=null
           then: BLOCK type=kotlin.Unit origin=null
             CALL 'public final fun run2 (r1: <root>.KRunnable, r2: <root>.KRunnable): kotlin.Unit declared in <root>' type=kotlin.Unit origin=null
-              r1: TYPE_OP type=kotlin.Any origin=IMPLICIT_CAST typeOperand=kotlin.Any
-                GET_VAR 'a: kotlin.Function0<kotlin.Unit> declared in <root>.test3' type=kotlin.Function0<kotlin.Unit> origin=null
-              r2: TYPE_OP type=kotlin.Any origin=IMPLICIT_CAST typeOperand=kotlin.Any
-                GET_VAR 'a: kotlin.Function0<kotlin.Unit> declared in <root>.test3' type=kotlin.Function0<kotlin.Unit> origin=null
+              r1: GET_VAR 'a: kotlin.Function0<kotlin.Unit> declared in <root>.test3' type=kotlin.Function0<kotlin.Unit> origin=null
+              r2: GET_VAR 'a: kotlin.Function0<kotlin.Unit> declared in <root>.test3' type=kotlin.Function0<kotlin.Unit> origin=null
   FUN name:test4 visibility:public modality:FINAL <> (a:kotlin.Function0<kotlin.Unit>, b:kotlin.Function0<kotlin.Unit>) returnType:kotlin.Unit
     VALUE_PARAMETER name:a index:0 type:kotlin.Function0<kotlin.Unit>
     VALUE_PARAMETER name:b index:1 type:kotlin.Function0<kotlin.Unit>
@@ -78,8 +74,7 @@ FILE fqName:<root> fileName:/samConversionsWithSmartCasts.kt
             GET_VAR 'a: kotlin.Function0<kotlin.Unit> declared in <root>.test4' type=kotlin.Function0<kotlin.Unit> origin=null
           then: BLOCK type=kotlin.Unit origin=null
             CALL 'public final fun run2 (r1: <root>.KRunnable, r2: <root>.KRunnable): kotlin.Unit declared in <root>' type=kotlin.Unit origin=null
-              r1: TYPE_OP type=kotlin.Any origin=IMPLICIT_CAST typeOperand=kotlin.Any
-                GET_VAR 'a: kotlin.Function0<kotlin.Unit> declared in <root>.test4' type=kotlin.Function0<kotlin.Unit> origin=null
+              r1: GET_VAR 'a: kotlin.Function0<kotlin.Unit> declared in <root>.test4' type=kotlin.Function0<kotlin.Unit> origin=null
               r2: TYPE_OP type=<root>.KRunnable origin=SAM_CONVERSION typeOperand=<root>.KRunnable
                 GET_VAR 'b: kotlin.Function0<kotlin.Unit> declared in <root>.test4' type=kotlin.Function0<kotlin.Unit> origin=null
   FUN name:test5 visibility:public modality:FINAL <> (a:kotlin.Any) returnType:kotlin.Unit
@@ -125,8 +120,7 @@ FILE fqName:<root> fileName:/samConversionsWithSmartCasts.kt
           GET_VAR 'a: kotlin.Function1<kotlin.Int, kotlin.Int> declared in <root>.test7' type=kotlin.Function1<kotlin.Int, kotlin.Int> origin=null
       CALL 'public final fun run1 (r: <root>.KRunnable): kotlin.Unit declared in <root>' type=kotlin.Unit origin=null
         r: TYPE_OP type=<root>.KRunnable origin=SAM_CONVERSION typeOperand=<root>.KRunnable
-          TYPE_OP type=kotlin.Function<kotlin.Any> origin=IMPLICIT_CAST typeOperand=kotlin.Function<kotlin.Any>
-            GET_VAR 'a: kotlin.Function1<kotlin.Int, kotlin.Int> declared in <root>.test7' type=kotlin.Function1<kotlin.Int, kotlin.Int> origin=null
+          GET_VAR 'a: kotlin.Function1<kotlin.Int, kotlin.Int> declared in <root>.test7' type=kotlin.Function1<kotlin.Int, kotlin.Int> origin=null
   FUN name:test7a visibility:public modality:FINAL <T> (a:T of <root>.test7a) returnType:kotlin.Unit
     TYPE_PARAMETER name:T index:0 variance: superTypes:[kotlin.Function1<kotlin.Int, kotlin.Int>] reified:false
     VALUE_PARAMETER name:a index:0 type:T of <root>.test7a
@@ -136,8 +130,7 @@ FILE fqName:<root> fileName:/samConversionsWithSmartCasts.kt
           GET_VAR 'a: T of <root>.test7a declared in <root>.test7a' type=T of <root>.test7a origin=null
       CALL 'public final fun run1 (r: <root>.KRunnable): kotlin.Unit declared in <root>' type=kotlin.Unit origin=null
         r: TYPE_OP type=<root>.KRunnable origin=SAM_CONVERSION typeOperand=<root>.KRunnable
-          TYPE_OP type=kotlin.Function<kotlin.Any> origin=IMPLICIT_CAST typeOperand=kotlin.Function<kotlin.Any>
-            GET_VAR 'a: T of <root>.test7a declared in <root>.test7a' type=T of <root>.test7a origin=null
+          GET_VAR 'a: T of <root>.test7a declared in <root>.test7a' type=T of <root>.test7a origin=null
   FUN name:test7b visibility:public modality:FINAL <T> (a:T of <root>.test7b) returnType:kotlin.Unit
     TYPE_PARAMETER name:T index:0 variance: superTypes:[kotlin.Function1<kotlin.Int, kotlin.Unit>; kotlin.Function0<kotlin.Unit>] reified:false
     VALUE_PARAMETER name:a index:0 type:T of <root>.test7b
diff --git a/compiler/testData/ir/irText/expressions/funInterface/samConversionsWithSmartCasts.fir.kt.txt b/compiler/testData/ir/irText/expressions/funInterface/samConversionsWithSmartCasts.fir.kt.txt
index 300f379e1b9..fcf30b8eb81 100644
--- a/compiler/testData/ir/irText/expressions/funInterface/samConversionsWithSmartCasts.fir.kt.txt
+++ b/compiler/testData/ir/irText/expressions/funInterface/samConversionsWithSmartCasts.fir.kt.txt
@@ -20,20 +20,20 @@ fun <T> test0(a: T) where T : KRunnable, T : Function0<Unit> {
 fun test1(a: Function0<Unit>) {
   when {
     a is KRunnable -> { // BLOCK
-      run1(r = a /*as Any */)
+      run1(r = a)
     }
   }
 }
 
 fun test2(a: KRunnable) {
   a as Function0<Unit> /*~> Unit */
-  run1(r = a /*as Any */)
+  run1(r = a)
 }
 
 fun test3(a: Function0<Unit>) {
   when {
     a is KRunnable -> { // BLOCK
-      run2(r1 = a /*as Any */, r2 = a /*as Any */)
+      run2(r1 = a, r2 = a)
     }
   }
 }
@@ -41,7 +41,7 @@ fun test3(a: Function0<Unit>) {
 fun test4(a: Function0<Unit>, b: Function0<Unit>) {
   when {
     a is KRunnable -> { // BLOCK
-      run2(r1 = a /*as Any */, r2 = b /*-> KRunnable */)
+      run2(r1 = a, r2 = b /*-> KRunnable */)
     }
   }
 }
@@ -70,12 +70,12 @@ fun test6(a: Any) {
 
 fun test7(a: Function1<Int, Int>) {
   a as Function0<Unit> /*~> Unit */
-  run1(r = a /*as Function<Any> */ /*-> KRunnable */)
+  run1(r = a /*-> KRunnable */)
 }
 
 fun <T : Function1<Int, Int>> test7a(a: T) {
   a as Function0<Unit> /*~> Unit */
-  run1(r = a /*as Function<Any> */ /*-> KRunnable */)
+  run1(r = a /*-> KRunnable */)
 }
 
 fun <T> test7b(a: T) where T : Function1<Int, Unit>, T : Function0<Unit> {
diff --git a/compiler/testData/ir/irText/expressions/implicitCastToTypeParameter.fir.ir.txt b/compiler/testData/ir/irText/expressions/implicitCastToTypeParameter.fir.ir.txt
index aca763cf2eb..28cb466a511 100644
--- a/compiler/testData/ir/irText/expressions/implicitCastToTypeParameter.fir.ir.txt
+++ b/compiler/testData/ir/irText/expressions/implicitCastToTypeParameter.fir.ir.txt
@@ -40,8 +40,7 @@ FILE fqName:<root> fileName:/implicitCastToTypeParameter.kt
             BRANCH
               if: TYPE_OP type=kotlin.Boolean origin=INSTANCEOF typeOperand=T of <root>.<get-asT>
                 GET_VAR '<this>: <root>.Foo<T of <root>.<get-asT>> declared in <root>.<get-asT>' type=<root>.Foo<T of <root>.<get-asT>> origin=null
-              then: TYPE_OP type=kotlin.Any origin=IMPLICIT_CAST typeOperand=kotlin.Any
-                GET_VAR '<this>: <root>.Foo<T of <root>.<get-asT>> declared in <root>.<get-asT>' type=<root>.Foo<T of <root>.<get-asT>> origin=null
+              then: GET_VAR '<this>: <root>.Foo<T of <root>.<get-asT>> declared in <root>.<get-asT>' type=<root>.Foo<T of <root>.<get-asT>> origin=null
             BRANCH
               if: CONST Boolean type=kotlin.Boolean value=true
               then: CONST Null type=kotlin.Nothing? value=null
diff --git a/compiler/testData/ir/irText/expressions/implicitCastToTypeParameter.fir.kt.txt b/compiler/testData/ir/irText/expressions/implicitCastToTypeParameter.fir.kt.txt
index cdebb451a5c..0a88b204020 100644
--- a/compiler/testData/ir/irText/expressions/implicitCastToTypeParameter.fir.kt.txt
+++ b/compiler/testData/ir/irText/expressions/implicitCastToTypeParameter.fir.kt.txt
@@ -12,7 +12,7 @@ interface Foo<T : Any?> {
 val <reified T : Any> Foo<T>.asT: T?
   inline get(): T? {
     return when {
-      <this> is T -> <this> /*as Any */
+      <this> is T -> <this>
       else -> null
     }
   }
@@ -33,3 +33,4 @@ class Bar<T : Any?> {
   }
 
 }
+
diff --git a/compiler/testData/ir/irText/expressions/sam/samConversionsWithSmartCasts.fir.ir.txt b/compiler/testData/ir/irText/expressions/sam/samConversionsWithSmartCasts.fir.ir.txt
index 566a922e1c5..36e97d7b23b 100644
--- a/compiler/testData/ir/irText/expressions/sam/samConversionsWithSmartCasts.fir.ir.txt
+++ b/compiler/testData/ir/irText/expressions/sam/samConversionsWithSmartCasts.fir.ir.txt
@@ -8,8 +8,7 @@ FILE fqName:<root> fileName:/samConversionsWithSmartCasts.kt
             GET_VAR 'a: kotlin.Function0<kotlin.Unit> declared in <root>.test1' type=kotlin.Function0<kotlin.Unit> origin=null
           then: BLOCK type=kotlin.Unit origin=null
             CALL 'public open fun runStatic (r: @[FlexibleNullability] java.lang.Runnable?): kotlin.Unit declared in <root>.J' type=kotlin.Unit origin=null
-              r: TYPE_OP type=kotlin.Any origin=IMPLICIT_CAST typeOperand=kotlin.Any
-                GET_VAR 'a: kotlin.Function0<kotlin.Unit> declared in <root>.test1' type=kotlin.Function0<kotlin.Unit> origin=null
+              r: GET_VAR 'a: kotlin.Function0<kotlin.Unit> declared in <root>.test1' type=kotlin.Function0<kotlin.Unit> origin=null
   FUN name:test2 visibility:public modality:FINAL <> (a:kotlin.Function0<kotlin.Unit>) returnType:kotlin.Unit
     VALUE_PARAMETER name:a index:0 type:kotlin.Function0<kotlin.Unit>
     BLOCK_BODY
@@ -20,8 +19,7 @@ FILE fqName:<root> fileName:/samConversionsWithSmartCasts.kt
           then: BLOCK type=kotlin.Unit origin=null
             CALL 'public open fun run1 (r: @[FlexibleNullability] java.lang.Runnable?): kotlin.Unit declared in <root>.J' type=kotlin.Unit origin=null
               $this: CONSTRUCTOR_CALL 'public constructor <init> () declared in <root>.J' type=<root>.J origin=null
-              r: TYPE_OP type=kotlin.Any origin=IMPLICIT_CAST typeOperand=kotlin.Any
-                GET_VAR 'a: kotlin.Function0<kotlin.Unit> declared in <root>.test2' type=kotlin.Function0<kotlin.Unit> origin=null
+              r: GET_VAR 'a: kotlin.Function0<kotlin.Unit> declared in <root>.test2' type=kotlin.Function0<kotlin.Unit> origin=null
   FUN name:test3 visibility:public modality:FINAL <> (a:kotlin.Function0<kotlin.Unit>) returnType:kotlin.Unit
     VALUE_PARAMETER name:a index:0 type:kotlin.Function0<kotlin.Unit>
     BLOCK_BODY
@@ -32,10 +30,8 @@ FILE fqName:<root> fileName:/samConversionsWithSmartCasts.kt
           then: BLOCK type=kotlin.Unit origin=null
             CALL 'public open fun run2 (r1: @[FlexibleNullability] java.lang.Runnable?, r2: @[FlexibleNullability] java.lang.Runnable?): kotlin.Unit declared in <root>.J' type=kotlin.Unit origin=null
               $this: CONSTRUCTOR_CALL 'public constructor <init> () declared in <root>.J' type=<root>.J origin=null
-              r1: TYPE_OP type=kotlin.Any origin=IMPLICIT_CAST typeOperand=kotlin.Any
-                GET_VAR 'a: kotlin.Function0<kotlin.Unit> declared in <root>.test3' type=kotlin.Function0<kotlin.Unit> origin=null
-              r2: TYPE_OP type=kotlin.Any origin=IMPLICIT_CAST typeOperand=kotlin.Any
-                GET_VAR 'a: kotlin.Function0<kotlin.Unit> declared in <root>.test3' type=kotlin.Function0<kotlin.Unit> origin=null
+              r1: GET_VAR 'a: kotlin.Function0<kotlin.Unit> declared in <root>.test3' type=kotlin.Function0<kotlin.Unit> origin=null
+              r2: GET_VAR 'a: kotlin.Function0<kotlin.Unit> declared in <root>.test3' type=kotlin.Function0<kotlin.Unit> origin=null
   FUN name:test4 visibility:public modality:FINAL <> (a:kotlin.Function0<kotlin.Unit>, b:kotlin.Function0<kotlin.Unit>) returnType:kotlin.Unit
     VALUE_PARAMETER name:a index:0 type:kotlin.Function0<kotlin.Unit>
     VALUE_PARAMETER name:b index:1 type:kotlin.Function0<kotlin.Unit>
@@ -47,8 +43,7 @@ FILE fqName:<root> fileName:/samConversionsWithSmartCasts.kt
           then: BLOCK type=kotlin.Unit origin=null
             CALL 'public open fun run2 (r1: @[FlexibleNullability] java.lang.Runnable?, r2: @[FlexibleNullability] java.lang.Runnable?): kotlin.Unit declared in <root>.J' type=kotlin.Unit origin=null
               $this: CONSTRUCTOR_CALL 'public constructor <init> () declared in <root>.J' type=<root>.J origin=null
-              r1: TYPE_OP type=kotlin.Any origin=IMPLICIT_CAST typeOperand=kotlin.Any
-                GET_VAR 'a: kotlin.Function0<kotlin.Unit> declared in <root>.test4' type=kotlin.Function0<kotlin.Unit> origin=null
+              r1: GET_VAR 'a: kotlin.Function0<kotlin.Unit> declared in <root>.test4' type=kotlin.Function0<kotlin.Unit> origin=null
               r2: TYPE_OP type=@[FlexibleNullability] java.lang.Runnable? origin=SAM_CONVERSION typeOperand=@[FlexibleNullability] java.lang.Runnable?
                 GET_VAR 'b: kotlin.Function0<kotlin.Unit> declared in <root>.test4' type=kotlin.Function0<kotlin.Unit> origin=null
   FUN name:test5 visibility:public modality:FINAL <> (a:kotlin.Any) returnType:kotlin.Unit
@@ -98,8 +93,7 @@ FILE fqName:<root> fileName:/samConversionsWithSmartCasts.kt
       CALL 'public open fun run1 (r: @[FlexibleNullability] java.lang.Runnable?): kotlin.Unit declared in <root>.J' type=kotlin.Unit origin=null
         $this: CONSTRUCTOR_CALL 'public constructor <init> () declared in <root>.J' type=<root>.J origin=null
         r: TYPE_OP type=@[FlexibleNullability] java.lang.Runnable? origin=SAM_CONVERSION typeOperand=@[FlexibleNullability] java.lang.Runnable?
-          TYPE_OP type=kotlin.Function<kotlin.Any> origin=IMPLICIT_CAST typeOperand=kotlin.Function<kotlin.Any>
-            GET_VAR 'a: kotlin.Function1<kotlin.Int, kotlin.Int> declared in <root>.test7' type=kotlin.Function1<kotlin.Int, kotlin.Int> origin=null
+          GET_VAR 'a: kotlin.Function1<kotlin.Int, kotlin.Int> declared in <root>.test7' type=kotlin.Function1<kotlin.Int, kotlin.Int> origin=null
   FUN name:test8 visibility:public modality:FINAL <> (a:kotlin.Function0<kotlin.Unit>) returnType:kotlin.Unit
     VALUE_PARAMETER name:a index:0 type:kotlin.Function0<kotlin.Unit>
     BLOCK_BODY
diff --git a/compiler/testData/ir/irText/expressions/sam/samConversionsWithSmartCasts.fir.kt.txt b/compiler/testData/ir/irText/expressions/sam/samConversionsWithSmartCasts.fir.kt.txt
index 2203f8def80..5ae781b9b52 100644
--- a/compiler/testData/ir/irText/expressions/sam/samConversionsWithSmartCasts.fir.kt.txt
+++ b/compiler/testData/ir/irText/expressions/sam/samConversionsWithSmartCasts.fir.kt.txt
@@ -1,7 +1,7 @@
 fun test1(a: Function0<Unit>) {
   when {
     a is Runnable -> { // BLOCK
-      runStatic(r = a /*as Any */)
+      runStatic(r = a)
     }
   }
 }
@@ -9,7 +9,7 @@ fun test1(a: Function0<Unit>) {
 fun test2(a: Function0<Unit>) {
   when {
     a is Runnable -> { // BLOCK
-      J().run1(r = a /*as Any */)
+      J().run1(r = a)
     }
   }
 }
@@ -17,7 +17,7 @@ fun test2(a: Function0<Unit>) {
 fun test3(a: Function0<Unit>) {
   when {
     a is Runnable -> { // BLOCK
-      J().run2(r1 = a /*as Any */, r2 = a /*as Any */)
+      J().run2(r1 = a, r2 = a)
     }
   }
 }
@@ -25,7 +25,7 @@ fun test3(a: Function0<Unit>) {
 fun test4(a: Function0<Unit>, b: Function0<Unit>) {
   when {
     a is Runnable -> { // BLOCK
-      J().run2(r1 = a /*as Any */, r2 = b /*-> @FlexibleNullability Runnable? */)
+      J().run2(r1 = a, r2 = b /*-> @FlexibleNullability Runnable? */)
     }
   }
 }
@@ -54,7 +54,7 @@ fun test6(a: Any) {
 
 fun test7(a: Function1<Int, Int>) {
   a as Function0<Unit> /*~> Unit */
-  J().run1(r = a /*as Function<Any> */ /*-> @FlexibleNullability Runnable? */)
+  J().run1(r = a /*-> @FlexibleNullability Runnable? */)
 }
 
 fun test8(a: Function0<Unit>) {
diff --git a/compiler/testData/ir/irText/expressions/smartCastsWithDestructuring.fir.ir.txt b/compiler/testData/ir/irText/expressions/smartCastsWithDestructuring.fir.ir.txt
index 20426d10a7c..76f47955ca2 100644
--- a/compiler/testData/ir/irText/expressions/smartCastsWithDestructuring.fir.ir.txt
+++ b/compiler/testData/ir/irText/expressions/smartCastsWithDestructuring.fir.ir.txt
@@ -49,8 +49,7 @@ FILE fqName:<root> fileName:/smartCastsWithDestructuring.kt
           then: RETURN type=kotlin.Nothing from='public final fun test (x: <root>.I1): kotlin.Unit declared in <root>'
             GET_OBJECT 'CLASS IR_EXTERNAL_DECLARATION_STUB OBJECT name:Unit modality:FINAL visibility:public superTypes:[kotlin.Any]' type=kotlin.Unit
       VAR IR_TEMPORARY_VARIABLE name:tmp_0 type:<root>.I1 [val]
-        TYPE_OP type=kotlin.Any origin=IMPLICIT_CAST typeOperand=kotlin.Any
-          GET_VAR 'x: <root>.I1 declared in <root>.test' type=<root>.I1 origin=null
+        GET_VAR 'x: <root>.I1 declared in <root>.test' type=<root>.I1 origin=null
       VAR name:c1 type:kotlin.Int [val]
         CALL 'public final fun component1 (): kotlin.Int declared in <root>' type=kotlin.Int origin=COMPONENT_N(index=1)
           $receiver: GET_VAR 'val tmp_0: <root>.I1 declared in <root>.test' type=<root>.I1 origin=null
diff --git a/compiler/testData/ir/irText/expressions/smartCastsWithDestructuring.fir.kt.txt b/compiler/testData/ir/irText/expressions/smartCastsWithDestructuring.fir.kt.txt
index 220ba40444b..37e99655dd8 100644
--- a/compiler/testData/ir/irText/expressions/smartCastsWithDestructuring.fir.kt.txt
+++ b/compiler/testData/ir/irText/expressions/smartCastsWithDestructuring.fir.kt.txt
@@ -18,7 +18,8 @@ fun test(x: I1) {
   when {
     x !is I2 -> return Unit
   }
-  val tmp_0: I1 = x /*as Any */
+  val tmp_0: I1 = x
   val c1: Int = tmp_0.component1()
   val c2: String = tmp_0 /*as I2 */.component2()
 }
+
diff --git a/compiler/testData/ir/irText/expressions/suspendConversionOnArbitraryExpression.fir.ir.txt b/compiler/testData/ir/irText/expressions/suspendConversionOnArbitraryExpression.fir.ir.txt
index ee9c0f5f5b5..4c79bd7c4f5 100644
--- a/compiler/testData/ir/irText/expressions/suspendConversionOnArbitraryExpression.fir.ir.txt
+++ b/compiler/testData/ir/irText/expressions/suspendConversionOnArbitraryExpression.fir.ir.txt
@@ -254,8 +254,7 @@ FILE fqName:<root> fileName:/suspendConversionOnArbitraryExpression.kt
         TYPE_OP type=kotlin.coroutines.SuspendFunction0<kotlin.Unit> origin=CAST typeOperand=kotlin.coroutines.SuspendFunction0<kotlin.Unit>
           GET_VAR 'a: kotlin.Function0<kotlin.Unit> declared in <root>.testSmartCastVsSuspendConversion' type=kotlin.Function0<kotlin.Unit> origin=null
       CALL 'public final fun useSuspend (sfn: kotlin.coroutines.SuspendFunction0<kotlin.Unit>): kotlin.Unit declared in <root>' type=kotlin.Unit origin=null
-        sfn: TYPE_OP type=kotlin.Function<kotlin.Unit> origin=IMPLICIT_CAST typeOperand=kotlin.Function<kotlin.Unit>
-          GET_VAR 'a: kotlin.Function0<kotlin.Unit> declared in <root>.testSmartCastVsSuspendConversion' type=kotlin.Function0<kotlin.Unit> origin=null
+        sfn: GET_VAR 'a: kotlin.Function0<kotlin.Unit> declared in <root>.testSmartCastVsSuspendConversion' type=kotlin.Function0<kotlin.Unit> origin=null
   FUN name:testSmartCastOnVarVsSuspendConversion visibility:public modality:FINAL <> (a:kotlin.Function0<kotlin.Unit>) returnType:kotlin.Unit
     VALUE_PARAMETER name:a index:0 type:kotlin.Function0<kotlin.Unit>
     BLOCK_BODY
@@ -265,8 +264,7 @@ FILE fqName:<root> fileName:/suspendConversionOnArbitraryExpression.kt
         TYPE_OP type=kotlin.coroutines.SuspendFunction0<kotlin.Unit> origin=CAST typeOperand=kotlin.coroutines.SuspendFunction0<kotlin.Unit>
           GET_VAR 'var b: kotlin.Function0<kotlin.Unit> declared in <root>.testSmartCastOnVarVsSuspendConversion' type=kotlin.Function0<kotlin.Unit> origin=null
       CALL 'public final fun useSuspend (sfn: kotlin.coroutines.SuspendFunction0<kotlin.Unit>): kotlin.Unit declared in <root>' type=kotlin.Unit origin=null
-        sfn: TYPE_OP type=kotlin.Function<kotlin.Unit> origin=IMPLICIT_CAST typeOperand=kotlin.Function<kotlin.Unit>
-          GET_VAR 'var b: kotlin.Function0<kotlin.Unit> declared in <root>.testSmartCastOnVarVsSuspendConversion' type=kotlin.Function0<kotlin.Unit> origin=null
+        sfn: GET_VAR 'var b: kotlin.Function0<kotlin.Unit> declared in <root>.testSmartCastOnVarVsSuspendConversion' type=kotlin.Function0<kotlin.Unit> origin=null
   FUN name:testIntersectionVsSuspendConversion visibility:public modality:FINAL <T> (x:T of <root>.testIntersectionVsSuspendConversion) returnType:kotlin.Unit
     TYPE_PARAMETER name:T index:0 variance: superTypes:[kotlin.Function0<kotlin.Unit>; kotlin.coroutines.SuspendFunction0<kotlin.Unit>] reified:false
     VALUE_PARAMETER name:x index:0 type:T of <root>.testIntersectionVsSuspendConversion
diff --git a/compiler/testData/ir/irText/expressions/suspendConversionOnArbitraryExpression.fir.kt.txt b/compiler/testData/ir/irText/expressions/suspendConversionOnArbitraryExpression.fir.kt.txt
index 2fd04615cdc..9eb213112ad 100644
--- a/compiler/testData/ir/irText/expressions/suspendConversionOnArbitraryExpression.fir.kt.txt
+++ b/compiler/testData/ir/irText/expressions/suspendConversionOnArbitraryExpression.fir.kt.txt
@@ -175,13 +175,13 @@ fun testSmartCastOnVarWithSuspendConversion(a: Any) {
 
 fun testSmartCastVsSuspendConversion(a: Function0<Unit>) {
   a as SuspendFunction0<Unit> /*~> Unit */
-  useSuspend(sfn = a /*as Function<Unit> */)
+  useSuspend(sfn = a)
 }
 
 fun testSmartCastOnVarVsSuspendConversion(a: Function0<Unit>) {
   var b: Function0<Unit> = a
   b as SuspendFunction0<Unit> /*~> Unit */
-  useSuspend(sfn = b /*as Function<Unit> */)
+  useSuspend(sfn = b)
 }
 
 fun <T> testIntersectionVsSuspendConversion(x: T) where T : Function0<Unit>, T : SuspendFunction0<Unit> {