Significant advances have been made over the last 15 years in the field of modelling the acoustic properties of foams from the description of their microstructures. It entails a multidisciplinary work at the junction between physico-chemistry and mechanics of porous media, which involves a dialogue between different disciplines and requires the joint development of several techniques (imaging, upscaling, numerical computations, and experimental identification). It seems to be of timely interest to take stock of the methodological developments that have provided guidance on how to manufacture the new generation of foams with enhanced properties and to identify possible future methodological developments.