Source: Warhammer Fantasy: 8th Edition

Standard Bearers and Casualties
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We assume that if the standard bearer is slain, another warrior will step forward to raise the fallen standard aloft. Accordingly, the standard bearer cannot normally be removed as a casualty unless only he and the champion (if there is one) remain in the unit. This applies even if the standard bearer is the target of an effect that affects only a single model, such as a dangerous terrain test, or an attack made with the Sniper special rule. Another rank and file warrior is still assumed to pick up the banner. If the only other remaining model in the unit is the champion, the standard bearer must be removed as a casualty before him.

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