Originální popis anglicky: 
iconv - codeset conversion
Návod, kniha: POSIX Programmer's Manual
iconv [-cs] -f frommap -t
  tomap [file ...]
 
 
iconv -f 
 fromcode [-cs]
  [ -t tocode
  [file 
  ...] 
 
 
iconv -t 
 tocode [-cs]
  [-f fromcode]
  [file 
  ...]
 
 
iconv -l
 
The 
iconv utility shall convert the encoding of characters in 
file
  from one codeset to another and write the results to standard output.
When the options indicate that charmap files are used to specify the codesets
  (see OPTIONS), the codeset conversion shall be accomplished by performing a
  logical join on the symbolic character names in the two charmaps. The
  implementation need not support the use of charmap files for codeset
  conversion unless the POSIX2_LOCALEDEF symbol is defined on the system.
The 
iconv utility shall conform to the Base Definitions volume of
  IEEE Std 1003.1-2001, Section 12.2, Utility Syntax Guidelines.
The following options shall be supported:
  - -c
- Omit any characters that are invalid in the codeset of the
      input file from the output. When -c is not used, the results of
      encountering invalid characters in the input stream (either those that are
      not characters in the codeset of the input file or that have no
      corresponding character in the codeset of the output file) shall be
      specified in the system documentation. The presence or absence of
      -c shall not affect the exit status of iconv.
  - -f  fromcodeset
- 
      Identify the codeset of the input file. The implementation shall recognize
      the following two forms of the fromcodeset option-argument:
  - fromcode
The fromcode option-argument must not
  contain a slash character. It shall be interpreted as the name of one of the
  codeset descriptions provided by the implementation in an unspecified format.
  Valid values of fromcode are implementation-defined.
  - frommap
The frommap option-argument must
  contain a slash character. It shall be interpreted as the pathname of a
  charmap file as defined in the Base Definitions volume of
  IEEE Std 1003.1-2001, Section 6.4, Character Set Description
  File. If the pathname does not represent a valid, readable charmap file, the
  results are undefined.
 
If this option is omitted, the codeset of the current locale shall be used.
  - -l
- Write all supported fromcode and tocode
      values to standard output in an unspecified format.
  - -s
- Suppress any messages written to standard error concerning
      invalid characters. When -s is not used, the results of
      encountering invalid characters in the input stream (either those that are
      not valid characters in the codeset of the input file or that have no
      corresponding character in the codeset of the output file) shall be
      specified in the system documentation. The presence or absence of
      -s shall not affect the exit status of iconv.
  - -t  tocodeset
- Identify the codeset to be used for the output file. The
      implementation shall recognize the following two forms of the
      tocodeset option-argument:
  - tocode
The semantics shall be equivalent to the
  -f fromcode option.
  - tomap
The semantics shall be equivalent to the
  tomap option.
 
If this option is omitted, the codeset of the current locale shall be used.
 
If either 
-f or 
-t represents a charmap file, but the other does
  not (or is omitted), or both 
-f and 
-t are omitted, the results
  are undefined.
The following operand shall be supported:
  - file
- A pathname of an input file. If no file operands are
      specified, or if a file operand is '-' , the standard input
      shall be used.
      
The standard input shall be used only if no 
file operands are specified,
  or if a 
file operand is 
'-' .
The input file shall be a text file.
The following environment variables shall affect the execution of 
iconv:
  - LANG
- Provide a default value for the internationalization
      variables that are unset or null. (See the Base Definitions volume of
      IEEE Std 1003.1-2001, Section 8.2, Internationalization
      Variables for the precedence of internationalization variables used to
      determine the values of locale categories.)
  - LC_ALL
- If set to a non-empty string value, override the values of
      all the other internationalization variables.
  - LC_CTYPE
- Determine the locale for the interpretation of sequences of
      bytes of text data as characters (for example, single-byte as opposed to
      multi-byte characters in arguments). During translation of the file, this
      variable is superseded by the use of the fromcode
    option-argument.
  - LC_MESSAGES
- Determine the locale that should be used to affect the
      format and contents of diagnostic messages written to standard error.
  - NLSPATH
- Determine the location of message catalogs for the
      processing of LC_MESSAGES .
      
Default.
When the 
-l option is used, the standard output shall contain all
  supported 
fromcode and 
tocode values, written in an unspecified
  format.
When the 
-l option is not used, the standard output shall contain the
  sequence of characters read from the input files, translated to the specified
  codeset. Nothing else shall be written to the standard output.
The standard error shall be used only for diagnostic messages.
None.
None.
The following exit values shall be returned:
  -  0
- Successful completion.
  - >0
- An error occurred.
      
Default.
The following sections are informative.
The user must ensure that both charmap files use the same symbolic names for
  characters the two codesets have in common.
The following example converts the contents of file 
mail.x400 from the
  ISO/IEC 6937:1994 standard codeset to the ISO/IEC 8859-1:1998
  standard codeset, and stores the results in file 
mail.local:
 
iconv -f IS6937 -t IS8859 mail.x400 > mail.local
 
The 
iconv utility can be used portably only when the user provides two
  charmap files as option-arguments. This is because a single charmap provided
  by the user cannot reliably be joined with the names in a system-provided
  character set description. The valid values for 
fromcode and
  
tocode are implementation-defined and do not have to have any relation
  to the charmap mechanisms. As an aid to interactive users, the 
-l
  option was adopted from the Plan 9 operating system. It writes information
  concerning these implementation-defined values. The format is unspecified
  because there are many possible useful formats that could be chosen, such as a
  matrix of valid combinations of 
fromcode and 
tocode. The
  
-l option is not intended for shell script usage; conforming
  applications will have to use charmaps.
None.
gencat
Portions of this text are reprinted and reproduced in electronic form from IEEE
  Std 1003.1, 2003 Edition, Standard for Information Technology -- Portable
  Operating System Interface (POSIX), The Open Group Base Specifications Issue
  6, Copyright (C) 2001-2003 by the Institute of Electrical and Electronics
  Engineers, Inc and The Open Group. In the event of any discrepancy between
  this version and the original IEEE and The Open Group Standard, the original
  IEEE and The Open Group Standard is the referee document. The original
  Standard can be obtained online at http://www.opengroup.org/unix/online.html
  .