The document discusses the present perfect tense and how it is used to describe actions or events that are completed or continued up to the present. Specifically, it notes that the present perfect tense is used: 1) For non-specific past actions where the exact time is unimportant. 2) To give news or emphasis about recent events or changes. 3) With words like "already", "yet", and "just" to indicate the timing or order of events. Examples are provided to illustrate forming sentences in the present perfect tense.