SELECT CASE WHEN I.ITEM_CODE IS NULL THEN H.ITEM_CODE ELSE I.ITEM_CODE END AS CODE, CASE WHEN I.ITEM_NAME IS NULL THEN H.ITEM_NAME ELSE I.ITEM_NAME END AS NAME, CASE WHEN I.ITEM_CODE IS NULL THEN 'DELETED' WHEN H.ITEM_CODE IS NULL THEN 'ADDED' ELSE 'UPDATED' END AS COMP_RSLT
FROM ITEM I FULL OUTER JOIN ITEM_HISTORY H USING (ITEM_CODE)
WHERE I.ITEM_CODE IS NULL OR H.ITEM_CODE IS NULL OR I.USER_UPDATE_DATETIME <> H.USER_UPDATE_DATETIME
ORDER BY 1 DESC;