I. Introduction
Finite Difference (FD) is a modelling technique that can be applied to room acoustic simulations [1]. Recent research efforts have focused on developing accurate FD approximations of realistic boundaries. Most of the boundary models available in the literature are based on a 1D approach [2], [3]. However, this leads to significant errors in the reflectance phase and amplitude [4]. For a physically more correct impedance boundary formulation, the boundary should be included in the medium, which can be obtained by combining the 1D boundary condition with the multi-dimensional (i.e. 2D or 3D) wave equation. Since frequency-dependent absorption occurs at realistic boundaries, the amplitude and phase of the reflected sound wave differ from those of the incident wave [5]. Instead of combining the FD implementation for the room interior with reflectance filters at boundaries [6], direct incorporation of the wall impedance in the boundary condition can be used. Alternative models rely on modelling the wave propagation in the wall [7]. However, previous studies [1] have suggested that there is no significant difference between the locally and non-locally reacting wall models used in FD room acoustic simulations.