This option will cause the file displayed in the Source (left) pane to be displayed in the Destination (right) pane and vice versa. For presentation purposes users may choose to switch the initial presentation of the compared files.
If a 3-Way Text Compare is active, users will be presented with three options to switch the files represented in specified frames: Flip Frames First <--> Second, Flip Second <--> Third, and Flip First <--> Third.