Summary of Significant Accounting Policies (Tables)

12 Months Ended

Jun. 30, 2020

Significant Accounting Policies [Abstract]

Schedule of detailed information about property, plant and equipment

The estimated useful lives for each asset class are as follows:

Equipment	1 - 3 years
Computer hardware and computer-related software	1 - 5 years
Furniture and fittings	3 - 10 years
Leasehold improvements	Shorter of the remaining lease term or 7 years

Property and equipment, net consisted of the following:

	Equipment		Computer Hardware and Software		Furniture and Fittings		Leasehold Improvements and Other		Construction in progress		Total
	(U.S. $ in thousands)
As of June 30, 2019
Opening cost balance	$	5,224	$	9,147	$	11,031	$	61,456	$	—	$	86,858
Additions	3,460		1,911		4,268		33,838		—		43,477
Disposals	(829)		(514)		(689)		(5,339)		—		(7,371)
Effect of change in exchange rates	2		4		(4)		83		—		85
Closing cost balance	7,857		10,548		14,606		90,038		—		123,049
Opening accumulated depreciation	(3,064)		(6,830)		(3,895)		(21,413)		—		(35,202)
Depreciation expense	(1,336)		(1,476)		(2,031)		(8,604)		—		(13,447)
Disposals	741		498		493		5,339		—		7,071
Effect of change in exchange rates	1		—		5		(18)		—		(12)
Closing accumulated depreciation	(3,658)		(7,808)		(5,428)		(24,696)		—		(41,590)
Net book amount	$	4,199	$	2,740	$	9,178	$	65,342	$	—	$	81,459
As of June 30, 2020
Opening cost balance	$	7,857	$	10,548	$	14,606	$	90,038	$	—	$	123,049
Adjustment due to IFRS 16 adoption	—		—		—		(2,767)		—		(2,767)
Additions	1,967		1,825		5,190		17,608		10,985		37,575
Disposals	(118)		(289)		(105)		(1,116)		—		(1,628)
Effect of change in exchange rates	(54)		(19)		(4)		(663)		276		(464)
Closing cost balance	9,652		12,065		19,687		103,100		$	11,261	155,765
Opening accumulated depreciation	(3,658)		(7,808)		(5,428)		(24,696)		—		(41,590)
Adjustment due to IFRS 16 adoption	—		—		—		1,521		—		1,521
Depreciation expense	(2,077)		(1,096)		(3,000)		(13,563)		—		(19,736)
Disposals	104		289		39		1,116		—		1,548
Effect of change in exchange rates	13		4		1		122		—		140
Closing accumulated depreciation	(5,618)		(8,611)		(8,388)		(35,500)		—		(58,117)
Net book amount	$	4,034	$	3,454	$	11,299	$	67,600	$	11,261	$	97,648

Schedule of detailed information about intangible assets

The estimated useful lives for each intangible asset class are as follows:

Patents, trademarks and other rights	1 - 12 years
Customer relationships	2 - 10 years
Acquired developed technology	2 - 7 years

Intangible assets consisted of the following:

	Patents, Trademarks and Other Rights		Acquired Developed Technology		Customer Relationships		Total
	(U.S. $ in thousands)
As of June 30, 2019
Opening cost balance	$	21,745	$	137,050	$	58,684	$	217,479
Additions	5,550		72,589		67,168		145,307
Disposals	—		(12,443)		—		(12,443)
Effect of change in exchange rates	—		(103)		—		(103)
Closing cost balance	27,295		197,093		125,852		350,240
Opening accumulated amortization	(10,032)		(101,971)		(41,899)		(153,902)
Amortization charge	(7,796)		(27,990)		(21,015)		(56,801)
Disposals	—		11,365		—		11,365
Effect of change in exchange rates	—		73		—		73
Closing accumulated amortization	(17,828)		(118,523)		(62,914)		(199,265)
Net book amount	$	9,467	$	78,570	$	62,938	$	150,975
As of June 30, 2020
Opening cost balance	$	27,295	$	197,093	$	125,852	$	350,240
Additions	500		18,100		2,650		21,250
Disposals	—		(449)		—		(449)
Closing cost amount	27,795		214,744		128,502		371,041
Opening accumulated amortization	(17,828)		(118,523)		(62,914)		(199,265)
Amortization charge	(5,377)		(29,072)		(8,086)		(42,535)
Disposals	—		449		—		449
Closing accumulated amortization	(23,205)		(147,146)		(71,000)		(241,351)
Net book amount	$	4,590	$	67,598	$	57,502	$	129,690

Reconciliation of operating lease commitments disclosed applying IAS 17 to lease obligations recognized applying IFRS 16

The following table presents the reconciliation of our operating lease commitments disclosed as of June 30, 2019 to our lease obligations recognized as of July 1, 2019:

	July 1, 2019
	(U.S. $ in thousands)
Operating lease commitments disclosed as of June 30, 2019	$	330,848
Less: Short-term leases recognized on a straight-line basis as expense	(1,756)
Undiscounted lease commitments, excluding short-term leases	$	329,092
Discounted using incremental borrowing rate and recognized as lease obligations as of July 1, 2019	$	285,973
Lease obligations, current	29,787
Lease obligations, non-current	256,186
Total lease obligations	$	285,973