#!/usr/bin/perl

use 5.014001;
use warnings;
use Text::CSV_XS qw( csv );

my $line =
  '11/21/2022,Payment,"Transfer to Smith, account 2",,USD,,123.60,';
say "IN: $line";

my $aoa = csv (in => \$line);

my ($fDate, $fType, $fDetails, $fRef, $fCurrency, $fAmount, $fPaidOut,
    $fFees) = @{$aoa->[0]};

printf "\n  Date: %s;  Type: %s;  \n".
       "  Details: %s\n  Reference: %s\n".
       "  Currency: %s;  Amount: %s;  PaidOut: %s; Fees: %s;\n",
    $fDate, $fType, $fDetails,
    $fRef, $fCurrency, $fAmount, $fPaidOut, $fFees;

##</code><code>##

my $aoa = csv (in => \$line);

##</code><code>##

my $aoa = csv (in => $file);

##</code><code>##

foreach my $record (@$aoa) {
    my ($date, $type, $dtls, $ref, $curr, $amt, $paid, $fees) = @$record;
    ...;
    }