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Note 8. Derivative Instruments (Tables)

9 Months Ended

Mar. 31, 2021

Derivative Instruments and Hedging Activities Disclosure [Abstract]

Schedule of Derivative Instruments in Statement of Financial Position, Fair Value

Fair Value of Derivative Instruments on the Condensed Consolidated Balance Sheets

			Asset Derivatives																		Liability Derivatives
									Fair Value As of																		Fair Value As of
(Amounts in Thousands)			Balance Sheet Location						March 31, 2021						June 30, 2020						Balance Sheet Location						March 31, 2021						June 30, 2020
Derivatives Designated as Hedging Instruments:
Foreign exchange contracts			Prepaid expenses and other current assets						$	1,429					$	517					Accrued expenses						$	2,189					$	2,054
Derivatives Not Designated as Hedging Instruments:
Foreign exchange contracts			Prepaid expenses and other current assets						474						224						Accrued expenses						174						80
Total derivatives									$	1,903					$	741											$	2,363					$	2,134

Schedule of Derivative Instruments, Gain (Loss) in Statement of Financial Performance

The Effect of Derivative Instruments on Other Comprehensive Income (Loss)

												Three Months Ended												Nine Months Ended
												March 31												March 31
(Amounts in Thousands)												2021						2020						2021						2020
Amount of Pre-Tax Gain or (Loss) Recognized in Other Comprehensive Income (Loss) (OCI) on Derivatives:
Foreign exchange contracts												$	(1,108)					$	(5,171)					$	(230)					$	(3,592)

The Effect of Derivative Instruments on Condensed Consolidated Statements of Income

												Three Months Ended												Nine Months Ended
(Amounts in Thousands)												March 31												March 31
Derivatives in Cash Flow Hedging Relationships						Location of Gain or (Loss)						2021						2020						2021						2020
Amount of Pre-Tax Gain or (Loss) Reclassified from Accumulated OCI into Income:
Foreign exchange contracts						Cost of Sales						$	(5)					$	124					$	(1,047)					$	1,434
Derivatives Not Designated as Hedging Instruments
Amount of Pre-Tax Gain or (Loss) Recognized in Income on Derivatives:
Foreign exchange contracts						Non-operating income (expense)						$	1,403					$	972					$	(1,137)					$	2,032
Total Derivative Pre-Tax Gain (Loss) Recognized in Income												$	1,398					$	1,096					$	(2,184)					$	3,466

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- References

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Tabular disclosure of the location and amount of derivative instruments and nonderivative instruments designated as hedging instruments reported before netting adjustments, and the amount of gain (loss) on derivative instruments and nonderivative instruments designated and qualified as hedging instruments.

+ References

Reference 1: http://www.xbrl.org/2003/role/disclosureRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 815
-SubTopic 10
-Section 50
-Paragraph 4E
-URI http://asc.fasb.org/extlink&oid=121590274&loc=SL5624181-113959

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-Publisher FASB
-Name Accounting Standards Codification
-Topic 815
-SubTopic 10
-Section 50
-Paragraph 4A
-Subparagraph (b)
-URI http://asc.fasb.org/extlink&oid=121590274&loc=SL5618551-113959

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-Publisher FASB
-Name Accounting Standards Codification
-Topic 815
-SubTopic 10
-Section 50
-Paragraph 4C
-URI http://asc.fasb.org/extlink&oid=121590274&loc=SL5624171-113959

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Tabular disclosure of the location and fair value amounts of derivative instruments (and nonderivative instruments that are designated and qualify as hedging instruments) reported in the statement of financial position.

+ References

Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 815
-SubTopic 10
-Section 50
-Paragraph 4B
-URI http://asc.fasb.org/extlink&oid=121590274&loc=SL5624163-113959

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