The document discusses how and when fractions should be taught to elementary school children. It recommends introducing fractions to 9-10 year olds, as at this age children's perceptions become fragmented, matching the concept of dividing a whole into parts. It advocates teaching fractions from the whole to the parts to relate to children's developmental stage. The approach uses storytelling and pictorial representations that engage children's feelings and imagination, before introducing concrete examples and abstract concepts.