Given an SVD decomposition A=UΣVT ,
let
R=UVT
and
S=VΣVT
.
It is clear that R is orthogonal and that S is positive semidefinite symmetric, and
RS=UVTVΣVT=UΣVT=A
Going the other way, given a polar decomposition
A=R1S
, where
R1
is orthogonal and
S
is positive semidefinite symmetric, there is an orthogonal matrix
A=R1R2ΣRT2=UΣVT
where U=R1R2 and V=R2 are orthogonal.