man page says: A variable may be assigned to by a statement of the form
name=[value] If value is not given, the variable is assigned the null string. All values undergo tilde expansion, parameter and variable expansion... OK, but do please mention somewhere that "if the variable is set more than once within the same statement, the final value is used." $ m=1 m=2; echo $m #(Yes, acts the same as:) $ m=1; m=2; echo $m version 5.2.15(1)-release