A simple model of an emission Fourier-transform spectrometer is provided fo
r a beam splitter with infinitesimal thickness but with general optical pro
perties otherwise. Using the principle of conservation of energy, we derive
d the rigorous expressions that relate the interferograms from three differ
ent signals (source, reference, and beam-splitter emission), which are simu
ltaneously observed by the detector. The relationship among phase and ampli
tude of the three interferograms is evaluated. The results indicate that th
e behavior of a Fourier-transform emission spectrometer may be more complic
ated than what is assumed in some models. Calibration procedures should ref
lect the implications of this rigorous approach. (C) 1999 Optical Society o
f America OCIS codes: 010.1290, 120.0280, 230.1360, 300.2140, 300.6270, 300
.6300.