SELECT
 COALESCE(IT_M.ITEM_CODE, IT_H.ITEM_CODE) AS CODE,
 COALESCE(IT_M.ITEM_NAME, IT_H.ITEM_NAME) AS NAME,
 CASE 
  WHEN IT_H.USER_UPDATE_DATETIME IS NULL THEN 'ADDED'
  WHEN IT_M.USER_UPDATE_DATETIME IS NULL THEN 'DELETED'
  WHEN IT_M.USER_UPDATE_DATETIME <> IT_H.USER_UPDATE_DATETIME THEN 'UPDATED'
  END AS COMP_RSLT
  
FROM
 ITEM AS IT_M
  FULL OUTER JOIN ITEM_HISTORY AS IT_H
   ON IT_M.ITEM_CODE = IT_H.ITEM_CODE
WHERE
 IT_M.USER_UPDATE_DATETIME IS NOT IT_H.USER_UPDATE_DATETIME
 
ORDER BY
 CODE DESC;