Comprehensive modelling of non-polarized infrared attenuated total reflection spectrum based on Fresnel equations and wavenumber-dependent dielectric function models of isotropic materials is shown to be a suitable and easy methodology to retrieve optical functions. The scheme is completely general and can be used even for strong dispersion and absorption resonances. Attenuated total reflection spectra in liquid water, measured in the spectral region 100 - 4400 cm-1 with diamond and germanium as internal reflection elements, were used to illustrate and test the method. The refractive index of water computed from the dispersion analysis is critically compared with literature data.