 Solution

Draw the Fabry–Pérot etalon with parallel mirrors and an incident beam making internal angle $\theta$ with their normal. Every emerging transmitted contribution has undergone one more internal round trip than its predecessor.

The extra internal path is $2d/\cos \theta$, but successive contributions leave at laterally separated points, a distance $2d\tan \theta$ apart. Comparing their phases on the same outgoing wavefront subtracts the path projection $2d\tan \theta \sin \theta$. Their net optical path difference in air isHence, in the reflection-phase convention implicit in the supplied transmission formula,For a gap of refractive index $n$, replace $d$ by $nd$ and use the vacuum wavelength. Coating reflection phases can add a round-trip offset; the expression above assumes that offset is absorbed in the resonance order, or is zero modulo $2\pi$ as in the stated ideal model.