SELECT 
    IFNULL(A.ITEM_CODE,B.ITEM_CODE) AS CODE,
    IFNULL(A.ITEM_NAME,B.ITEM_NAME) AS NAME,
    CASE WHEN B.ITEM_CODE IS NULL THEN 'ADDED'
        WHEN A.ITEM_CODE IS NULL THEN 'DELETED'
        WHEN A.USER_UPDATE_DATETIME != B.USER_UPDATE_DATETIME THEN 'UPDATED'
        ELSE '' END AS COMP_RSLT
FROM ITEM AS A FULL OUTER JOIN ITEM_HISTORY AS B ON A.ITEM_CODE = B.ITEM_CODE
WHERE (A.SALE_START_DATE <= '20240401' OR B.SALE_START_DATE <= '20240401')
AND (A.SALE_START_DATE >= '20231231' OR B.SALE_START_DATE >= '20231231')
AND COMP_RSLT != ''
ORDER BY CODE DESC;