SELECT ifnull(B.ITEM_CODE,A.ITEM_CODE) CODE,ifnull(B.ITEM_NAME,A.ITEM_NAME) NAME,
       CASE
        WHEN B.USER_UPDATE_DATETIME IS NULL THEN 'ADDED'
        WHEN A.USER_UPDATE_DATETIME <> B.USER_UPDATE_DATETIME THEN 'UPDATED'
        WHEN A.USER_UPDATE_DATETIME IS NULL THEN 'DELETED'
       END COMP_RSLT
FROM ITEM A FULL OUTER JOIN ITEM_HISTORY B ON (A.ITEM_CODE = B.ITEM_CODE)
WHERE (substr(A.USER_UPDATE_DATETIME,1,10) BETWEEN '2023-12-31' AND '2024-04-01' 
OR A.USER_UPDATE_DATETIME IS NULL)
AND ifnull(A.USER_UPDATE_DATETIME,'null') <> ifnull(B.USER_UPDATE_DATETIME,'null')
ORDER BY CODE DESC