We deduce a mathematical equation for corneal asphericity after refractive surgery when the Munnerlyn formula is used. For this, an analytical least-squares procedure is used. The equation explains the discrepancies found by different authors when the Munnerlyn formula or its paraxial approximation is used. Equations for corneal asphericity deduced here may be of clinical relevance, for example, in studying quantitatively the role of different factors (decentration, type of laser, optical role of the flap, wound healing, biomechanical effects, technical procedures) during corneal ablation.