my $A        ;
my $B        ;
my $C        = 42;

$A              = \$B;
$B              = \$C;

say '$A:'; Dump( $A );
say '$B:'; Dump( $B );
say '$C:'; Dump( $C );

__END__

Output: 

$A:
SV = RV(0x8a060b4) at 0x8a060a8
  REFCNT = 1
  FLAGS = (PADMY,ROK)
  RV = 0x8bc9a38
  SV = RV(0x8bc9a44) at 0x8bc9a38
    REFCNT = 2
    FLAGS = (PADMY,ROK)
    RV = 0x8bc9a48
    SV = IV(0x8bc9a44) at 0x8bc9a48
      REFCNT = 2
      FLAGS = (PADMY,IOK,pIOK)
      IV = 42
$B:
SV = RV(0x8bc9a44) at 0x8bc9a38
  REFCNT = 2
  FLAGS = (PADMY,ROK)
  RV = 0x8bc9a48
  SV = IV(0x8bc9a44) at 0x8bc9a48
    REFCNT = 2
    FLAGS = (PADMY,IOK,pIOK)
    IV = 42
$C:
SV = IV(0x8bc9a44) at 0x8bc9a48
  REFCNT = 2
  FLAGS = (PADMY,IOK,pIOK)
  IV = 42