In this paper, an alternative approach to implement initial and boundary conditions in the lattice Boltzmann method is presented. The main idea is to approximate the nonequilibrium component of distribution functions as a third-order power series in the lattice velocities and formulate a procedure to determine boundary node distributions by using fluid variables, consistent with such an expansion. The velocity shift associated with the body force effects is included in this scheme, along with an approximation to determine the mass density in complex geometries. Different strategies based on the present scheme are developed to implement velocity and pressure conditions for arbitrarily shaped boundaries, using the D2Q9, D3Q15, D3Q19 and D3Q27 lattices, in two and three space dimensions, respectively. The proposed treatment is tested against several well-established problems, showing second-order spatial accuracy and often improved behavior as compared to various existing methods, with no appreciable computational overhead.

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