Trivial solution using Text::CSV_XS (which is what I would reach for first):

#!/usr/bin/env perl

use strict;
use warnings;
use Text::CSV_XS;

my $csv = Text::CSV_XS->new;

my $line =
  '11/21/2022,Payment,"Transfer to Smith, account 2",,USD,,123.60,';
print "  $line\n";

$csv->parse ($line);
my ( $fDate, $fType, $fDetails, $fRef, $fCurrency,
  $fAmount, $fPaidOut, $fFees )
      = $csv->fields;

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 );
[download]

Enjoy.