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/usr/share/irssi/help/recode is in irssi 0.8.15-4ubuntu3.

This file is owned by root:root, with mode 0o644.

The actual contents of the file can be viewed below.

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RECODE%|
RECODE ADD %|[[<tag>/]<target>] <charset>
RECODE REMOVE %|[<target>]

RECODE
    %|List the conversion database

RECODE ADD %|[<tag>]|[[<tag>/]<target>] <charset>
    %|Add an entry to the conversion database (if tag or target is 
    omitted, the current channel or query will be used). You can specify 
    the <tag> to have different charsets for the same <target> for
    different networks. You can omit the target, and specify only the tag
    if you want to add an entry for the network.

RECODE REMOVE %|[<tag>|<target>]
    %|Remove an entry from the conversion database (if tag or target is
    omitted, the current channel or query will be used)

To specify your local charset you have to set term_charset

Example:

/SET term_charset <charset>

To see the recode settings: /SET recode

You can change them with /SET 

Examples:

/SET recode OFF to turn off recode completely

/SET recode_fallback <charset> to set the fallback charset for incoming events

This charset is used if your term_charset is UTF-8 and the conversion for the target is not set and the text is not UTF-8.

/SET recode_out_default_charset <charset> to set the global outgoing charset

When it's set to a charset it will be used if no conversion for the target is set.

/SET recode_transliterate ON to enable the global transliteration.

The transliteration is based on your locale settings, if it doesn't work properly your locale settings may be wrong. You can enable it per target by adding //TRANSLIT to the <charset>

/SET recode_autodetect_utf8 OFF to turn automatic UTF-8 detection off.

Hint: <charset> can be almost everything listed by 'iconv -l'

See also: NETWORK