Well, the docs in question are here. The passage in question is this:
| skewX | Number | The angle (in degrees) of shearing along the horizontal axis. If the skewX and skewY values are equal, they are replaced by the rotation attribute. |
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And indeed, in the XML animations I have exported, I'd have a rotation of, say 60deg in one keyframe, followed by one with no rotation but skewX and skewY both close to 60deg and then another one with only rotation, all other attributes(like scale) not really changing, also, there is not a single keyframe with both skew and rotation.
Furthermore, in some animations, an image that is mirrored along the Y axis is represented using a skewY of 180deg. Given the transform matrix above, that just wouldn't work. also, that meshes well with the "equal skewX and skewY means rotation" because mirroring along both X and Y is equivalent to a rotation of 180deg.
All the docs I could find on the internet show the matrix you posted for shearing, however that doesn't seem to work with flash's concept of "skew". Hence, my question.
do believe all your answers are here
http://www.senocular.com/flash/tutorials/transformmatrix/
in particular if you search for this "Play around with a movie clip's transform matrix and watch how the transformation is applied" without the quote you will come across an interactive swf that lets you play around with skewing etc. Hopefully this will explain what skewing is.
also i found that if you increase c (x skew) and decrease b (y skew) to the same amount you will in fact get your rotation.
my transformation matrices for skewing still stand