We analyze the paraxial beam transformation upon reflection and refraction at
a plane boundary. In contrast to the usual approach dealing with the beam
angular spectrum, we apply the continuity conditions to explicit spatial
representations of the electric and magnetic fields on both sides of the
boundary. It is shown that the polarization-dependent distortions of the beam
trajectory (in particular, the "longitudinal" Goos-H\"anchen shift and the
"lateral" Imbert-Fedorov shift of the beam center of gravity) are directly
connected to the incident beam longitudinal component and appear due to its
transformation at the boundary.Comment: 10 pages, 1 figure. Formulae (32), (33), footnote 2 and Ref. 27 are
added, some sentences are correcte