Hébert, M.Becker, J.-M.2008-10-162008-10-162008-10-16200810.1088/1464-4258/10/3/035006https://infoscience.epfl.ch/handle/20.500.14299/30332WOS:00025415210000711816This paper provides a theoretical connection between two different mathematical models dedicated to the reflectance and the transmittance of diffusing layers. The Kubelka–Munk model proposes a continuous description of scattering and absorption for two opposite diffuse fluxes in a homogeneous layer (continuous two-flux model). On the other hand, Kubelka's layering model describes the multiple reflections and transmissions of light taking place between various superposed diffusing layers (discrete two-flux model). The compatibility of these two models is shown. In particular, the Kubelka–Munk reflectance and transmittance expressions are retrieved, using Kubelka's layering model, with mathematical arguments using infinitely thin sublayers. A new approach to the Kubelka–Munk expressions is thus obtained, giving, moreover, new details for physical interpretation of the Kubelka–Munk theory.Kubelka–Munk modelKubelka modellight scatteringreflectancetransmittancematrix exponentialdiffusing layertext::journal::journal article::research article