This paper presents a new model for modelling locally reacting walls, that can be used in finite difference modelling of acoustic spaces. The new 2D/3D finite difference boundary formulation is compared to the more conventional 1D formulation in terms of pressure wave reflection for different wall impedances and angles of incidence. The results show that the 2D formulation adheres significantly better to the continuous-time formulation for all angles of incidence than the 1D formulations; in particular, it is shown that only the 2D formulation properly preserves the phase.
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