PHP Manual
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(PHP 4 >= 4.0.5, PHP 5)
It converts the string encoded in internal_encoding to output_encoding.
internal_encoding and output_encoding should be defined by iconv_set_encoding() or in the configuration file php.ini.
Example 1. ob_iconv_handler() example:
<?phpob_start("ob_iconv_handler"); // start output buffering?>
See also iconv_get_encoding(), iconv_set_encoding() and output-control functions.