$month(calendar,date) returns the start of the month in which the given date falls according to the given calendar.
For example, if ${book date} is 05-JAN-2005, and the month in the Fiscal calendar in which 1/5/2005 falls starts on 03-JAN-2005, then the following expression will return 01/03/2005:
$month(Fiscal,${book date})