select COALESCE(ITEM.ITEM_CODE, ITEM_HISTORY.ITEM_CODE) as CODE, 
COALESCE(ITEM.ITEM_NAME, ITEM_HISTORY.ITEM_NAME) as NAME
, case when ITEM_HISTORY.ITEM_CODE is null then 'ADDED'
when ITEM.ITEM_CODE is null then 'DELETED'
when ITEM.USER_UPDATE_DATETIME <> ITEM_HISTORY.USER_UPDATE_DATETIME then 'UPDATE'
end as COMP_RSLT
from ITEM
full outer join ITEM_HISTORY
on ITEM.ITEM_CODE = ITEM_HISTORY.ITEM_CODE
where COMP_RSLT is not null
order by CODE desc