Parivrtta means revolved, turned round or back. Parsva means side or flank. Kona is an angle. This is the revolving lateral angle posture and can also known as cross lateral angle posture.
This pose being a more intensified one than Parivrtta Trikonasana (The Lateral Angle), has a greater effect. The hamstrings, however, are not stretched as much as in Parivrtta Trikonasana. The abdominal organs are more contracted and that aids digestion. The blood circulates well round the abdominal organs and the spinal column, and they are thus rejuvenated. The asana helps to remove waste matter from the colon without strain.
Beginners may want to bring the hands together in prayer position in front of the sternum (picture 1) instead of extending the arms (picture 2).
This posture encourages the lungs and ribs to expand.
Note: Please perform the yoga under the guide of a certified yoga teacher especially for beginner. You are at your own risk and responsible if you perform on your own. Whatever provided here is just act as an information.
Source from Light onYoga by B.K.S. Iyengar
Ashtanga Yoga for Women by Sally Griffyn & Michaela Clarke