The document discusses virtual functions in C++ as defined by the ISO/IEC 14882:1998 standard, highlighting their role in supporting dynamic binding and object-oriented programming. It describes the concept of polymorphic classes, where a derived class can override a virtual function from a base class, and notes that the implementation details of virtual functions are left to compiler discretion, with many utilizing a vtable mechanism. The document also includes examples of class definitions, constructors, and cautionary notes regarding the invocation of virtual functions during object construction or destruction.