I hope it iswill help you.
WITH data_test AS (
select 1 as id, 'ABC123' as sku, '2017-12-23' as date
UNION ALL
select 2 as id, 'ABC123' as sku, '2016-11-11' as date
UNION ALL
select 3 as id, 'DEF456' as sku, '2011-01-03' as date
UNION ALL
select 4 as id, 'DEF456' as sku, '2011-10-21' as date
UNION ALL
select 5 as id, 'GHI789' as sku, '2017-01-23' as date
UNION ALL
select 6 as id, 'GHI789' as sku, '2017-11-21' as date
)
select * from data_test
where (date, sku) IN (select max(date), sku from data_test group by sku);