use XML::Parser;
use Data::Dumper;

my $parser = XML::Parser->new(Handlers =>
  {
    Start => sub { print Dumper [ @_[1 .. $#_] ] }
  }
);
$parser->parse(\*DATA);

__DATA__
<FILE>
<FOO xml:lang="en">
<BAR/>
</FOO>
<FOO xml:lang="ru">
<BAR/>
</FOO>
</FILE>

##</code><code>##

$VAR1 = [
          'FILE'
        ];
$VAR1 = [
          'FOO',
          'xml:lang',
          'en'
        ];
$VAR1 = [
          'BAR'
        ];
$VAR1 = [
          'FOO',
          'xml:lang',
          'ru'
        ];
$VAR1 = [
          'BAR'
        ];