They is sometime where you need to invert left right channel because of the position of your computer.
For example (it's my case), my computer at work is place on the right so, if I keep my headphones in normal position, the link to the computer pass over my hand and it's not really good.
I want to return my headphones without changing the left right channel in my hears.
PulseAudio allow you to revert it easyly :
Edit /etc/pulse/daemon.conf :
default-channel-map = front-right,front-left
And restart pulseaudio :
pulseaudio -k
Done !