The FLAASH reflectance is actually a scaled radiance reflectance that equals the irradiance reflectance in the case of a Lambertian surface. It can be thought of as an "apparent" irradiance reflectance derived from the observed upwelling radiance.
This definition is standard in atmospheric correction codes for HSI/MSI imagery (e.g., ATREM, ACORN, ATCOR, HATCH in addition to FLAASH).
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