Emerson Electric Co. (EMR) — Form 8-K: Current report

Emerson Electric Co. announced that it has elected to change its accounting method for pension and postretirement actuarial gains and losses to mark-to-market accounting, effective for the fiscal year ended September 30, 2026. Under this new method, actuarial gains and losses will be recognized annually in earnings in the fourth quarter. The Company recast its historical financial results for fiscal years 2024 and 2025 and the first three quarters of fiscal 2026 to reflect this change.