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Need clarification about IV_EVENT_DATES

Summary:

I don't have much knowledge about IV_EVENT_DATES so can anyone help me to understand completely about it like expert level.

/******************************************************************************

FORMULA NAME: ANC_ACREVENT FORMULA TYPE: Global Absence Accrual Event

DESCRIPTION: This formula returns the dates on which assignment changes have occurred

Change History:

Name Date Version Comments

-------------------------------------------------------------------------------

Oracle23-Jul-2015 DRAFT 1A Initial Version

*******************************************************************************/

DEFAULT FOR IV_ACCRUALPERIODENDDATE IS '4712/12/31 00:00:00' (date)

DEFAULT FOR IV_CALEDARSTARTDATE IS '4712/12/31 00:00:00' (date)

DEFAULT FOR IV_CALEDARENDDATE IS '4712/12/31 00:00:00' (date)

DEFAULT FOR PER_ASG_EFFECTIVE_END_DATE IS '4712/12/31 00:00:00' (date)

DEFAULT FOR PER_ASG_EFFECTIVE_START_DATE IS '4712/12/31 00:00:00' (date)

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