## 1 Introduction
[PERSON] and [PERSON] [30] developed a generalized theory of AE based on the integral formulation of elastodynamics. The AE sources were considered as a single point buried in the structure. To model the different crack modes, a moment tensor was defined on this point based on a multiscale approach and various source-time functions to model the source kinematics. [PERSON] et al. [39] extended the analyses to a dissipative medium including a relaxation function. [PERSON] et al. [42] developed a model for AE wave propagation based on the ray theory, applied in plates with viscoelastic properties. Numerical methods were then used to simulate the sources of AE. [PERSON] et al. [25] investigated the dynamic behaviour due to a single glass fiber break in a polymer matrix using the finite element (FE) method and carried out parametric studies with different matrix material laws (elastic, nonlinear elastic and elastic-plastic model) and various fiber positions in the thickness of the specimen. A dynamic FE approach was developed for the prediction of AE waveforms in the far field plates [26; 28]. [PERSON] et al. [33] simulated the AE sources in a composite material using FE methods applying a multiscale approach [27; 33; 43]. They improved the representation of the sources compared to that of previous works by using a failure criterion to determine the loading resulting in crack propagation [27] and later on by considering the crack geometry determined from \(\upmu\)-Computed Tomography [43]. They also considered the different elements of the acquisition chain, thus enabling a comparison between the signals obtained numerically and experimentally. Such a quantitative comparison cannot be achieved without accounting for the transfer function of the sensor, which can be obtained either from the analytical reciprocity method [44; 45] or from multi-physics simulations reproducing the interface between the sensor and the material [46; 47; 48; 49; 50]. Numerical simulations of fiber breaks accounting for all the above-mentioned features were recently set up [51]. A specimen made of a single carbon fiber and epoxy matrix [51; 52] was used to experimentally validate the fiber break AE signals. The influence of the type of sensor, specimen geometry and AE source location were studied, resulting in a quantitative agreement in both time and frequency domains between numerical and experimental AE signals from fiber break [51]. The objective of this study was to extend the proposed model to account for both fiber break and fiber/matrix debonding as well as to identify the main parameters that influence the acoustic emission signatures. The organization of the paper is now outlined. After a brief presentation of the experimental tests in Section 2, we present the numerical simulations of fiber break and fiber/matrix debonding as well as the subsequent AE signal propagation and detection in Section 3. In Section 4, AE results are presented and discussed. First, we recall the FE model validation of fiber break. Then, it is extended to study the influence of the matrix properties, the sensor and the damage mechanism on the AE signal and the corresponding descriptors, including the capability of detection and identification of each source.