The whole reason we use 2’s-complement is that addition is the same whether the numbers are positive or negative – there are no special cases to consider, like there are with 1’s-complement or signed-magnitude representations.
So to find A-B
, we can just negate B and add; that is, we find A + (-B)
, and because we’re using 2’s-complement, we don’t worry if (-B)
is positive or negative, because the addition-algorithm works the same either way.