#!/usr/bin/perl

use feature qw(say);
use strict;
use warnings;
use Tie::Array::CSV;

tie my @file1, 'Tie::Array::CSV', 'FILE1.CSV';
tie my @file2, 'Tie::Array::CSV', 'FILE2.csv';


foreach my $row (0..$#file1) {
  my @row1 = @{$file1[$row]};
  my @row2 = @{$file2[$row]};

  foreach my $col (0..$#row1) {
    if($row1[$col] ne $row2[$col]) {
      say "Row " . ($row + 1) . " - " . join ",", @row1;
      say "Row " . ($row + 1) . " - " . join ",", @row2;
    }
  }
}