with added as (
select * from ITEM left join ITEM_HISTORY on ITEM.ITEM_CODE = ITEM_HISTORY.ITEM_CODE where ITEM_HISTORY.ITEM_CODE is null
) , deleted as (
select * from ITEM_HISTORY left join ITEM on ITEM.ITEM_CODE = ITEM_HISTORY.ITEM_CODE where ITEM.ITEM_CODE is null
) , updated as (
select * from ITEM join ITEM_HISTORY on ITEM.ITEM_CODE = ITEM_HISTORY.ITEM_CODE and ITEM.USER_UPDATE_DATETIME <> ITEM_HISTORY.USER_UPDATE_DATETIME
)

SELECT ITEM_CODE CODE,ITEM_NAME NAME,'ADDED' as COMP_RSLT FROM added
UNION
SELECT ITEM_CODE CODE,ITEM_NAME NAME,'DELETED' as COMP_RSLT FROM deleted
UNION
SELECT ITEM_CODE CODE,ITEM_NAME NAME,'UPDATED' as COMP_RSLT FROM updated
order by CODE
;