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Time as an Abstract Notion – Facets and Issues of temporality in Linguistic Studies

In the focus of the present article is time as an abstract notion. It has various facets to it including a physical, philosophical, as well as others, and the linguistic aspect is connected to them. Time as a subject to linguistic description suggests a more profound analysis of the grammatical category of tense or even a study on a greater scale considering the functional semantic ﬁeld of temporality. This paper discusses several major views on tense as a linguistic abstraction that has a status of a universal in Russian and Bulgarian linguistics.