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The paper examines the main trends in the development of comparative linguistic, cognitive science; it analyzes the preconditions for the formation of this direction, and highlights the prospects and challenges for its further development. The authors emphasize that comparative linguo-cognitive studies open up new horizons for bilingual lexicography, in particular, to create a model of a new type dictionary. Active development of theoretical and methodological foundations of general and comparative linguistics, linguistic-cultural studies, pragmatic linguistics and linguistic didactics have formed a basis for the theoretical understanding of many provisions of cognitive linguistics. [ABSTRACT FROM AUTHOR] more...