We introduce a rigorous and simple method for analyzing metasurfaces, modeled as zero-thickness electromagnetic sheets, in finite difference (FD) techniques. The method consists in describing the spatial discontinuity induced by the metasurface as a virtual structure, located between nodal rows of the Yee grid, using an FD version of generalized sheet transition conditions. In contrast to previously reported approaches, the proposed method can handle sheets exhibiting both electric and magnetic discontinuities, and represents therefore a fundamental contribution to computational electromagnetics. It is presented here in the framework of the FD frequency domain method, but also applies to the FD time domain scheme. The theory is supported by five illustrative examples.
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