We present a generalization of the inertial coupling (IC) [Usabiaga et al. J.
Comp. Phys. 2013] which permits the resolution of radiation forces on small
particles with arbitrary acoustic contrast factor. The IC method is based on a
Eulerian-Lagrangian approach: particles move in continuum space while the fluid
equations are solved in a regular mesh (here we use the finite volume method).
Thermal fluctuations in the fluid stress, important below the micron scale, are
also taken into account following the Landau-Lifshitz fluid description. Each
particle is described by a minimal cost resolution which consists on a single
small kernel (bell-shaped function) concomitant to the particle. The main role
of the particle kernel is to interpolate fluid properties and spread particle
forces. Here, we extend the kernel functionality to allow for an arbitrary
particle compressibility. The particle-fluid force is obtained from an imposed
no-slip constraint which enforces similar particle and kernel fluid velocities.
This coupling is instantaneous and permits to capture the fast, non-linear
effects underlying the radiation forces on particles. Acoustic forces arise
either because an excess in particle compressibility (monopolar term) or in
mass (dipolar contribution) over the fluid values. Comparison with theoretical
expressions show that the present generalization of the IC method correctly
reproduces both contributions. Due to its low computational cost, the present
method allows for simulations with many particles using a standard Graphical
Processor Unit (GPU)