A conversion from the wavenumber domain acoustic reflection coefficient to the wavenumber domain acoustic admittance is formulated to deal with the acoustic reflection properties of arbitrary materials in numerical simulation. This method, which can represent arbitrary reflection directional properties, is an extended reactive boundary condition modelling method based on a spatial Fourier transform over the boundary surface. The advantages are that it is computationally inexpensive because it does not need to consider the interior of the material in the analysis, and that it can handle reflection characteristics obtained from actual measurements, etc. From the results of applying the wavenumber domain acoustic admittance to the numerical analysis, it has been confirmed that the proposed method can handle not only the specular reflection component, but also when arbitrary scattering components are included, or when the main reflection direction is changed from the specular reflection direction.