select coalesce(ITEM.ITEM_CODE, ITEM_HISTORY.ITEM_CODE) as CODE, coalesce(ITEM.ITEM_NAME, ITEM_HISTORY.ITEM_NAME) as NAME, 
case
when ITEM.ITEM_CODE is NULL then 'DELETED'
when ITEM_HISTORY.ITEM_CODE is NULL then 'ADDED'
else 'UPDATED'
end
as COMP_RSLT
from ITEM full outer join ITEM_HISTORY on ITEM.ITEM_CODE = ITEM_HISTORY.ITEM_CODE
where ITEM.USER_UPDATE_DATETIME IS NOT ITEM_HISTORY.USER_UPDATE_DATETIME
order by CODE desc