All accounting reports use the discount rate. The Incremental borrowing rate or implicit rate may be used to determine the discount rate (depending on the various classification rules, which are different for ASC 840 and ASC 842), but once the lease is classified, the IBR is not directly used.
For a lease that was capital under ASC 840, the ASC 840 discount rate is maintained as the discount rate for ASC 842. A transition IBR is used only for an ASC 840 operating lease when it transitions to finance under ASC 842.