WITH ADD AS(
SELECT ITEM_CODE,ITEM_NAME,'ADDED' FROM ITEM
WHERE ITEM_CODE NOT IN (SELECT ITEM_CODE FROM ITEM_HISTORY)
)
,UPD AS(
SELECT ITEM_CODE,ITEM_NAME,'UPDATED' FROM ITEM
WHERE ITEM_CODE IN (SELECT ITEM_CODE  FROM ITEM_HISTORY)
AND (SELECT * FROM ITEM) IN (SELECT * FROM ITEM_HISTORY)
)
,DEL AS(
SELECT ITEM_CODE,ITEM_NAME,'DELETED' FROM ITEM_HISTORY
WHERE ITEM_CODE NOT IN (SELECT ITEM_CODE FROM ITEM)
)
SELECT
    *
FROM
    ADD UNION UPD UNION DEL
WHERE
    CODE DESC