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