TIBQuery.RecordCount does the same thing as TIBSQL.RecordCount. Here
is what Help says for TIBSQL.RecordCount:
Use the RecordCount property to see how many records are returned by
a query. If the result set is to return 100 rows, RecordCount will
only be 100 after all the records have been visited. That is, after
looking at the first record, RecordCount is 1, and so forth.
The reason RecordCount operates in this fashion is calculating all
the records in a dataset is potentially time consuming operation as
it would require scanning through the entire dataset. <FONT> COLOR="RED">The most
efficient way to calculate the number of records in a dataset is to
execute a SELECT COUNT(*) statement. </FONT>