lib/less/parser/parser.js
function () {
                    var key, value;
                    parserInput.save();
                    key = parserInput.$re(/^\w+(?=\s?=)/i);
                    if (!key) {
                        parserInput.restore();
                        return;
                    }
                    if (!parserInput.$char('=')) {
                        parserInput.restore();
                        return;
                    }
                    value = parsers.entity();
                    if (value) {
                        parserInput.forget();
                        return new(tree.Assignment)(key, value);
                    } else {
                        parserInput.restore();
                    }
                }
function () {
                    var key, value;
                    parserInput.save();
                    key = parserInput.$re(/^\w+(?=\s?=)/i);
                    if (!key) {
                        parserInput.restore();
                        return;
                    }
                    if (!parserInput.$char('=')) {
                        parserInput.restore();
                        return;
                    }
                    value = parsers.entity();
                    if (value) {
                        parserInput.forget();
                        return new(tree.Assignment)(key, value);
                    } else {
                        parserInput.restore();
                    }
                }
Assignments are argument entities for calls. They are present in ie filter properties as shown below.  filter: progid:DXImageTransform.Microsoft.Alpha( *opacity=50* )