Processing Date and Time Fields
The data type of date and time fields is not numeric. Nevertheless, you can process date and time fields similar to numeric fields because of the automatic type conversions which are performed (see
Convertibility of Elementary Data Types).When you process date and time fileds, it can be useful to use offset (see
Specifying Offset Values for Data Objects). 
DATA: ULTIMO TYPE D.
ULTIMO = SY-DATUM.
ULTIMO+6(2) = '01'. " = first day of this month
ULTIMO = ULTIMO - 1. " = last day of last month
Here, the last day of the previous month is assigned to the date field ULTIMO.

DATA: DIFF TYPE I,
SECONDS TYPE I,
HOURS TYPE I.
DATA: T1 TYPE T VALUE '200000',
T2 TYPE T VALUE '020000'.
DIFF = T2 - T1.
SECONDS = DIFF MOD 86400.
HOURS = SECONDS / 3600.
The last three lines can be replaced by the following line
HOURS = ( ( T2 - T1) MOD 86400) / 3600.
The number of hours between 02:00:00 and 20:00:00 is calculated.
First, the difference between the time fields is calculated, which is -64800, since T1 is converted internally to 72000, and T2 to 7200.
Second, with the operation MOD, this negative difference is converted to the total number of seconds. Note that if the difference were positive, it would remain unchanged by the MOD operation.
Third, the number of hours is calculated by dividing the number of seconds by 3600.
In some cases (e.g. sorting dates in descending order), it is useful to convert a date from format D to an inverted date by using the keyword CONVERT.
Syntax
CONVERT DATE <d1> INTO INVERTED-DATE <d2>.
CONVERT INVERTED-DATE <d1> INTO DATE <d2>.
These statements convert the field <d1> from the formats DATE or INVERTED-DATE to the formats INVERTED-DATE or DATE and assign it to the field <d2>.
For the conversion, ABAP forms the nine's complement.

DATA: ODATE TYPE D VALUE '19955011',
IDATE LIKE ODATE.
DATA FIELD(8).
FIELD = ODATE. WRITE / FIELD.
CONVERT DATE ODATE INTO INVERTED-DATE IDATE.
FIELD = IDATE. WRITE / FIELD.
CONVERT INVERTED-DATE IDATE INTO DATE ODATE.
FIELD = ODATE. WRITE / FIELD.
The output appears as follows:
19955011
80049488
19955011