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