SummaryIn this paper, we present new methods for constructing and analysing formulations of locally reacting surfaces that can be used in finite difference time domain (FDTD) simulations of acoustic spaces. Novel FDTD formulations of frequency-independent and frequency-dependent impedance boundaries are proposed for 2D and 3D acoustic systems, including a full treatment of corners and boundary edges. The proposed boundary formulations are designed for virtual acoustics applications using the standard leapfrog scheme based on the rectilinear grid, and apply to FDTD as well as Kirchhoff variable digital waveguide mesh (K-DWM) methods. In addition, new analytic evaluation methods that accurately predict the reflectance of numerical boundary formulations are proposed.The results obtained from numerical experiments and numerical boundary analysis (NBA) are analysed in time and frequency domains in terms of the pressure wave reflectance for different angles of incidence and various impedances. The results show that the proposed boundary formulations structurally adhere well to the theoretical reflectance. In particular, both reflectance magnitude and phase are closely approximated even at high angles of incidence and low impedances. Furthermore, excellent agreement was found between the numerical boundary analysis and the experimental results, validating both as tools for researching FDTD boundary formulations.