Abstract
Opening a new door to tailoring electromagnetic (EM) waves, temporal boundaries have attracted the attention of researchers in recent years, which have led to many intriguing applications. However, the current theoretical approaches are far from enough to handle the complicated temporal systems. In this paper, we develop universal matrix formalism, paired with a unique coordinate transformation technique. The approach can effectively deal with temporally stratified structures with complicated material anisotropy and arbitrary incidence angles. This formulation is applied to various practical systems, enabling the solution of these temporal boundary related problems in a simple and elegant fashion, and also facilitating a deep insight into the fundamental physics.