CREATE TABLE params
(
    id_param smallint PRIMARY KEY,
    name varchar(50) NOT NULL
)

CREATE TABLE objects_params
(
    id_object int,
    id_param smallint NOT NULL,
    cdate smalldatetime,
    value int
)

INSERT INTO dbo.params (id_param, name)
VALUES (1, 'a'), (2, 'b'), (3, 'c'), (4, 'd'), 
       (5, 'e'), (6, 'f'), (7, 'g')

INSERT INTO dbo.objects_params (id_object, id_param, cdate, value)
VALUES (1, 1, '20191206',NULL), (1, 2,'20191212', 100), (1, 1, '20191201', 110),
       (2, 4, '20191211',120), (2, 1,'20190101', 130), (2, 3, '20191212', 140),
       (2, 4, '20191111',150), (2, 3,'20190201', 160), (2, 3, '20190312', 170),
       (2, 3, '20191201', 175),(2, 3, '20191202', 180), (2, 3, '20191203', 185),
       (2, 3, '20191204', 190)

DECLARE @userdate VARCHAR(MAX)
SET @userdate='20191202';

DECLARE @names as VARCHAR(MAX)
SELECT @names =
COALESCE(@names + ', ','') + QUOTENAME(name)
FROM
   (SELECT name
    FROM params 
   ) AS B;

DECLARE @SQL as VARCHAR(MAX)
SET @SQL = 
'WITH op as ( 
      SELECT op.id_object, op.id_param, name, op.cdate, op.value,
             ROW_NUMBER() OVER (PARTITION BY op.id_object, op.id_param ORDER BY op.cdate DESC) as seqnum
      FROM objects_params op JOIN
           params p
           ON op.id_param = p.id_param
		
      WHERE op.cdate <='''+ @userdate +'''
     )

SELECT id_param, id_object, ' + @names + '
FROM (
    select *
    from op
    where seqnum=1
    ) as tbl
pivot 
(
    max(value) for name in (' + @names + ')
) piv'

execute(@SQL)

SELECT id_param, id_object, ' + @names + '
FROM (
    select *
    from op
    where seqnum=1
	group by id_object
    ) as tbl
pivot 
(
    max(value) for name in (' + @names + ')
	 
) piv'

execute(@SQL)