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