Mathematics learning is well understood to be the process that must be considered at every level of education through a very comprehensive manner. Looking through, there are three interconnected elements in mathematics learning: teachers, students and materials/contents that generate the outcome of this learning. This study sought to investigate the learning content in fractions that transcend from elementary to secondary level. It utilized the traditions of a descriptive phenomenological research approach using pure qualitative data to give answers to the prevailing research questions. The learning contents in fraction transcend from elementary to secondary level following the framework of the CPA Approach with the sequence, namely: 1) Concrete and action-based representation using manipulative skills; 2) Pictorial representations of concrete objects; and 3) Abstract Notations using Mathematical Symbols. The learning contents in fraction scaffold using strategies, namely: 1) conduct of diagnostic assessment among learners; 2) review of learner’s previous knowledge; 3) use of real, touchable, manipulative and concrete objects; 3) Peer support or tutorial approach learning; 4) learner-made learning materials; 5) contextualizing and localizing learning modules; and 6) providing learning support facilities. The learning contents in fraction transcend from elementary to secondary level according to the framework and principles of CPA Approach. There are varied strategies that teachers use to scaffold the learning content in fraction that transcend from elementary to secondary level. Elementary and Secondary teachers may become attentive and observant about the principles of their teaching to ensure that different empirical approaches such as the CPA Approach may appropriately and accordingly apply in their instructional practices especially when teaching fraction to fulfil the needed skills of learners in preparation to the next level of learning contents in fraction and other mathematical concepts. Varied and purposeful scaffolding strategies provided in the proposed handbook may be utilized to apply CPA in teaching fraction. The proposed teacher’s handbook entitled Concrete-Pictorial-Abstract Approach (CPA Approach) to Teach Fraction & Other Mathematical Concepts – A Teacher’s Handbook may be utilize to enhance the teaching skills of mathematics teachers in elementary and secondary. Action research along the utilization of CPA Approach as intervention may be conducted.