This documents aims to standarize the “Virtual testing” approach. Two major aspects are considered in this standard: •The Virtual Component definition •The standardization of the interfaces (virtualization rules for the different aircraft signals and buses, commands, etc.). Virtual testing is considered for avionics systems.It’s more convenient to have in mind IMA architectures when considering this approach. However, there is no contradiction for widely using it across all kind of computer based systems embeed in the aircraft, commonly called Lined Replaceable Unit (LRU).