In this article, we address the design of avionic applications based on an approach, which relies on model refinement. This study is done within the synchronous framework, which has solid mathematical foundations enabling formal methods for specification, verification and analysis, transformations, etc. In the proposed approach, we first consider a functional description of a given application using the SIGNAL language. This description is independent of a specific implementation platform. Then, some transformations that fully preserve the semantics of manipulated SIGNAL programs are applied to the description such that a representation reflecting an integrated modular avionics architecture results.