The document discusses the present perfect tense and how it is used to look back from the present to the past. The present perfect tense can be used to look back on recent past events using words like "just", "already", or "yet". It can also be used to refer to more distant past events using words like "ever" or "never". Some examples are provided to illustrate how the present perfect tense expresses actions that started in the past and have relevance in the present.