There are case when no combination of wide angle lens and distance from the subject will allow the photographer to capture the entire image in a single frame. In this case, panning the camera to capture the subject in two frames, then combining the two images (after careful cropping and angle manipulation) can be used achieve the desired image.
In the image below of an old restaurant sign in the Malastrana in Prague, the opposite the wall was a column from the colonnade that prevented me from capture the entire will sign with a single frame. So the first image was made of the wall straight on, then the camera was panned up to capture the upper portion of the wall. Then the the top image was carefully cropped and the distorted to match the angle of the bottom image and then the two images were merged.