traffic is always coming in 1 interface and going out another interface (or the same interface but to make it simple will say another interface).
If you have multiple inside interfaces and 1 outside, it makes sens to filter on the outside interface with an access-group out.
But if you habe only 1 inside and multiple outside, to avoid configuring you outside acl on all outside interfaces, you can create an incoming acl and filter on the inside interface.
You can filter the same thing with an outgoing acl and an incoming acl. Just sometimes it makes more sens to filter out and sometimes to filter in.