If it be necessary to determine the geographical latitude and longitude as well as the azimuths to a greater degree of accuracy than is given by the above formulae, we make use of the following formula: given the latitude φ of A, and the azimuth α and the distance s of B, to determine the latitude φ′ and longitude ω of B, and the back azimuth α′. Here it is understood that α′ is symmetrical to α, so that α* + α′ = 360°.

Let

θ = sΔ / a, where Δ = (1 − e² sin² φ)1/2

and

ξ = e² θ²cos² φ sin 2α,   ξ′ = e² θ³cos² φ cos² α;
4 (1 − e²) 6 (1 − e²)

ξ, ξ′ are always very minute quantities even for the longest distances; then, putting κ = 90° − φ,

tan α′ + ξ − ω= sin ½(κ − θ − ξ′)cot α
2 sin ½(κ + θ + ξ′)2
tan α′ + ξ − ω= cos ½(κ − θ − ξ′)cot α
2 cos ½(κ + θ + ξ′)2
φ′ − φ = s sin ½(α′ + ξ − α)( 1 + θ²cos² α′ − α);
ρ0 sin ½(α′ + ξ + α) 122

here ρ0 is the radius of curvature of the meridian for the mean latitude ½(φ + φ′). These formulae are approximate only, but they are sufficiently precise even for very long distances.