use Data::Dumper;
use IO::Scalar;
use Text::CSV;

my $data = "Alice,123\r\n"
	.	"Bob\nSmith,456\r\n";
my $io = IO::Scalar->new(\$data);

$/ = "\r\n";
my $CSV = Text::CSV->new({
	eol      => $/,
	sep_char => q{,},
	binary   => 1,
	});

while (defined(my $line = <$io>))
{
	$line =~ s/\n(.)/\xFF$1/g;
	$CSV->parse($line);
	my @row = map { s/\xFF/\n/g; $_ } $CSV->fields;
	print Dumper(\@row);
}