SELECT
	ITEM.ITEM_CODE AS CODE
	,CASE
		WHEN HIST.ITEM_CODE IS NULL
		THEN ITEM.ITEM_NAME
		
		WHEN ITEM.ITEM_NAME <> HIST.ITEM_NAME
		THEN ITEM.ITEM_NAME
		
		ELSE NULL
	END AS NAME
FROM
	ITEM
	
LEFT OUTER JOIN ITEM_HISTORY AS HIST
ON HIST.ITEM_CODE = ITEM.ITEM_CODE

ORDER BY
	ITEM.ITEM_CODE DESC;