- "I'm going back home"
Vs.
- "I'm coming back home"
Assuming that both sound natural and are commonly used in speaking, is the difference between them that the first sentence is supposed to be said when I'm talking to someone outside (Friend: "What are you doing? Me: I'm going back home now.") while the second is supposed to be said when I'm talking to someone that I found at home, i.e. wife, children, parents etc. (Wife: "What are you doing?" Me: I'm coming back home.")?