Calibration of multi-camera rigs traditionally consists of determination of intrinsic and extrinsic parameters. Effects of refraction that are due to transition of light through interfaces between media with different speed of light are ususlly either ignored or described in terms of lens-related distortions. Physically accurate accounting for refraction requires inclusion of these effects in an image-forming model and determination of refractive parameters, which are very difficult to measure directly.
For more information contact Prof. Yuri Rzhanov