CPA approach provides useful Concrete experience and Pictorial representations to our students before introducing the Abstract concepts.
The intentional link of Abstract concepts to Concrete and Pictorial representations would allow students to develop better conceptual understanding rather than procedural understanding.
Video Source
Video Source
Most kids may be able to add and subtract fractions by changing to common denominators but the logic behind why they must change to common denominators may not always be clear to them since they only have learnt through drill and practice.
When simple concepts like fractions require equal parts can be experienced and translated from concrete and pictorial examples, students would develop conceptual understanding of why common denominators is important in real-world context.
As educators, we often may have neglected the need to link concepts to the real-world application but the intentional link would enable students to find many good reasons in learning Mathematics.