Suppose, I've a 3d world point $P$ and I want to project it onto the image plane of camera, I can do it as follows $$M = \begin{bmatrix} R & t \\ 0 & 1 \\ \end{bmatrix}$$
$$p = K \cdot M \cdot P$$ where $K$ is the camera intrinsic matrix and $p$ gives my image point in homogeneous coordinates.
Now, I want to do the same thing for VR images (360° or 180° degree). Can you provide me any links for the math involved here?
I've attached two sample images here where the camera moves forward. As you can see the change in the frames is not the same when camera moved forward in normal videos. I believe it uses some other coordinate system (may be spherical) and also the images are such that when viewed closely on a headset, it gives 3d feeling.

