SELECT
    ITEM.ITEM_CODE AS CODE,
    CASE
        WHEN ITEM_HISTORY.ITEM_NAME IS NULL THEN ITEM.ITEM_NAME
        WHEN ITEM.ITEM_NAME = ITEM_HISTORY.ITEM_NAME THEN NULL
        ELSE ITEM.ITEM_NAME END AS NAME
FROM ITEM
LEFT OUTER JOIN ITEM_HISTORY ON ITEM.ITEM_CODE = ITEM_HISTORY.ITEM_CODE
ORDER BY CODE DESC