4. Understanding the Elements of SQL Statements : SQL Operations : Assignment Operations : ANSI Date and Time Assignments
 
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ANSI Date and Time Assignments
The ANSI date and time data types are compatible between themselves and string columns, and follow the rules of coercion described in Coercion Between Date/Time Data Types (see Coercion Between Date/Time Data Types).
The values of all date and time types can be assigned to string columns. The result is a display version of each value. String values can also be assigned to date and time columns, as long as the string values correspond to the acceptable input format for the particular date and time type.
Note:  When a date and time value is retrieved from a database, it is always presented to the user in the appropriate display format in a string variable.