The characterization of finite length Surface Acoustic Wave (SAW) and Bulk acoustic Wave (BAW) resonators is addressed here. The Finite Element Analysis (FEA) induces artificial wave reflections at the edges of the mesh. In fact, these ones do not contribute in practice to the corresponding experimental response. The Perfectly Matched Layer (PML) method, allows to suppress the boundary reflections. In this work, we first demonstrate the basis of PML adapted to FEA formalism. Next, the results of such a method are depicted allowing a discussion on the behavior of finite acoustic resonators.