The document discusses the difference between the present perfect and simple past tenses. The present perfect is used to describe unfinished or ongoing events, or events that have relevance to the present. The simple past is used for finished events in the past or those described with specific time references. Examples are provided to illustrate the appropriate context for using each tense. Key factors like time frames, experience versus specifics, and ongoing versus finished time periods are contrasted between the two tenses.