open my $in, "<:encoding(UTF-8)", "in_file.csv"
	or die "in_file.csv $!";
my $aoh = csv( in => $in );
close $in;

open my $out, ">:encoding(UTF-8)", "out_file.txt"
	or die "out_file.txt $!";
for my $hash (@$aoh) {
	while (my($key,$val) = each %$hash) {
		print $out "$key => $val\n";
	}
}
close $out;