.asSequence()
            .filter { withImplicitReceivers || it.implicitReceiver == null }
            .flatMap {
                // We must use `it.getAvailableScopes()` instead of `it.scope` to check scopes of companion objects
                // and context receivers as well.
                it.getAvailableScopes()
            }

        val result = buildList {
            addAll(nonLocalScopes)

                @Suppress("USELESS_IS_CHECK") // K2 warning suppression, TODO: KT-62472
                require(fir is FirQualifiedAccessExpression)
                when (unsubstitutedKtSignature.symbol) {
                    is KtVariableLikeSymbol -> {
                        @Suppress("UNCHECKED_CAST") // safe because of the above check on targetKtSymbol
                        KtSimpleVariableAccessCall(