select
case
when i.item_code is NULL then ih.item_code
else i.item_code
end
as CODE,

case
when i.item_code is NULL then ih.item_name
else i.item_name
end
as NAME,

case
when i.item_code is NULL then 'DELETED'
when ih.item_code is NULL then 'ADDED'
when i.user_update_datetime != ih.user_update_datetime then 'UPDATED'
end
as COMP_RSLT

from item_history as ih
full outer join item as i on i.item_code = ih.item_code

where COMP_RSLT is not NULL
order by CODE desc;