Source:
Don LaCourse, Principal Partner, eDocHelp
Editor, 3DCADTips.com
Each CAD system supports a subset of the IGES standard. The entity types supported by both systems are mapped from the sending system to the receiving system. Other entities within the subset may be ignored.
How Data Loss Occurs
Neutral-format data exchange standards such as IGES and STEP are extensive in structure and scope. This is because they attempt to support a varied field of disciplines—mechanical design and AEC are only two among many. During the exchange process, a 3D model file is translated from one native CAD format (sending system) to an IGES or STEP file.
This file is then translated into another native CAD format (receiving system).
Because of the size and scope of the standard, mechanical CAD systems support only a subset of the standard. While System A may support entities a, b, c, d, and e, System B may support only entities a, c, and e. So, you ask, what happens to entities b and d? System B ignores those entities because it doesn't support them.
This is one way in which data can be lost (see figure above). See also
3DCADTips.com - 200,000 CAD Resources!! for more about data loss during 3D CAD data exchange.