Traditionally, generalized impedance boundary conditions (GIBCs) have been used to model dielectrics and coated surfaces, and absorbing boundary conditions (ABCs) have been used to simulate nonreflecting surfaces. The two types have the same mathematical form and, in most instances, a higher order condition involving higher order field derivatives has a better accuracy. We demonstrate that there is a close connection between the two and this enables us to use a systematic method which is available for generating GIBCs of any desired order to derive new two- and three-dimensional ABCs. The method is applicable to curvilinear/doubly-curved surfaces and examples are given. Finally, curves are presented that quantify the accuracy of two-dimensional ABCs up to the fourth order, and show how higher order ABCs can improve the efficiency of large scale partial differential equation (PDE) solutions.