lib/less/parser/parser.js
function () {
                var index = parserInput.i, name, value, rules, nonVendorSpecificName,
                    hasIdentifier, hasExpression, hasUnknown, hasBlock = true, isRooted = true;

                if (parserInput.currentChar() !== '@') { return; }

                value = this['import']() || this.plugin() || this.media();
                if (value) {
                    return value;
                }

                parserInput.save();

                name = parserInput.$re(/^@[a-z-]+/);

                if (!name) { return; }

                nonVendorSpecificName = name;
                if (name.charAt(1) == '-' && name.indexOf('-', 2) > 0) {
                    nonVendorSpecificName = '@' + name.slice(name.indexOf('-', 2) + 1);
                }

                switch (nonVendorSpecificName) {
                    case '@charset':
                        hasIdentifier = true;
                        hasBlock = false;
                        break;
                    case '@namespace':
                        hasExpression = true;
                        hasBlock = false;
                        break;
                    case '@keyframes':
                    case '@counter-style':
                        hasIdentifier = true;
                        break;
                    case '@document':
                    case '@supports':
                        hasUnknown = true;
                        isRooted = false;
                        break;
                    default:
                        hasUnknown = true;
                        break;
                }

                parserInput.commentStore.length = 0;

                if (hasIdentifier) {
                    value = this.entity();
                    if (!value) {
                        error('expected ' + name + ' identifier');
                    }
                } else if (hasExpression) {
                    value = this.expression();
                    if (!value) {
                        error('expected ' + name + ' expression');
                    }
                } else if (hasUnknown) {
                    value = this.permissiveValue(/^[{;]/);
                    hasBlock = (parserInput.currentChar() === '{');
                    if (!value) {
                        if (!hasBlock && parserInput.currentChar() !== ';') {
                            error(name + ' rule is missing block or ending semi-colon');
                        }
                    }
                    else if (!value.value) {
                        value = null;
                    }
                }

                if (hasBlock) {
                    rules = this.blockRuleset();
                }

                if (rules || (!hasBlock && value && parserInput.$char(';'))) {
                    parserInput.forget();
                    return new (tree.AtRule)(name, value, rules, index, fileInfo,
                        context.dumpLineNumbers ? getDebugInfo(index) : null,
                        isRooted
                    );
                }

                parserInput.restore('at-rule options not recognised');
            }
function () {
                var index = parserInput.i, name, value, rules, nonVendorSpecificName,
                    hasIdentifier, hasExpression, hasUnknown, hasBlock = true, isRooted = true;

                if (parserInput.currentChar() !== '@') { return; }

                value = this['import']() || this.plugin() || this.media();
                if (value) {
                    return value;
                }

                parserInput.save();

                name = parserInput.$re(/^@[a-z-]+/);

                if (!name) { return; }

                nonVendorSpecificName = name;
                if (name.charAt(1) == '-' && name.indexOf('-', 2) > 0) {
                    nonVendorSpecificName = '@' + name.slice(name.indexOf('-', 2) + 1);
                }

                switch (nonVendorSpecificName) {
                    case '@charset':
                        hasIdentifier = true;
                        hasBlock = false;
                        break;
                    case '@namespace':
                        hasExpression = true;
                        hasBlock = false;
                        break;
                    case '@keyframes':
                    case '@counter-style':
                        hasIdentifier = true;
                        break;
                    case '@document':
                    case '@supports':
                        hasUnknown = true;
                        isRooted = false;
                        break;
                    default:
                        hasUnknown = true;
                        break;
                }

                parserInput.commentStore.length = 0;

                if (hasIdentifier) {
                    value = this.entity();
                    if (!value) {
                        error('expected ' + name + ' identifier');
                    }
                } else if (hasExpression) {
                    value = this.expression();
                    if (!value) {
                        error('expected ' + name + ' expression');
                    }
                } else if (hasUnknown) {
                    value = this.permissiveValue(/^[{;]/);
                    hasBlock = (parserInput.currentChar() === '{');
                    if (!value) {
                        if (!hasBlock && parserInput.currentChar() !== ';') {
                            error(name + ' rule is missing block or ending semi-colon');
                        }
                    }
                    else if (!value.value) {
                        value = null;
                    }
                }

                if (hasBlock) {
                    rules = this.blockRuleset();
                }

                if (rules || (!hasBlock && value && parserInput.$char(';'))) {
                    parserInput.forget();
                    return new (tree.AtRule)(name, value, rules, index, fileInfo,
                        context.dumpLineNumbers ? getDebugInfo(index) : null,
                        isRooted
                    );
                }

                parserInput.restore('at-rule options not recognised');
            }
A CSS AtRule  @charset "utf-8";