Yup, the backend IR is shared between JVM, JS (beta) and Native. The new frontend IR, I realize on second thought, will come later[1] with the K2 compiler frontend.

The old Kotlin/JS compiler is definitely closer than the new one to what might be called transpiler.

[1] https://blog.jetbrains.com/kotlin/2021/10/the-road-to-the-k2...