“…The standard used approach, better known as acoustic approximation, is based on setting the vertical shear wave phase velocity to zero (Alkhalifah, 1998, 2000). Despite its reasonable accuracy, the approximation suffers from shear wave artefacts (Grechka et al ., 2004; Jin and Stovas, 2018, 2020). For the S‐wave equations, we cannot exclude vertical P‐wave phase velocity and all anisotropy parameters are needed.…”