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