The idea is to store the names and the items into the hash, and when a new record is read, simply store the hash. The problem is that you have (well, i have to - this is an invitation for a more elegant solution should someone wish to show me a new trick ;)) discard the first line and store the last record outside of the while loop:

use strict;
use Data::Dumper;

my (@record, $discard, %temp);

open(FH, 'data') or die 'file not found';

# discard the first line
$discard = <FH>;

while(<FH>) {
   chomp;
   s/\cM//;
   if (/^\d-RECORD$/) {
      push @record, {%temp};  
      undef %temp;
   }
   elsif (/ITEMNAME-(.*)/) {
      $temp{name} = $1; 
   }
   elsif (/ITEM \d-(.*)/) {
      push @{$temp{item}}, $1;
   }
}

# the last record needs to be added outside while loop
push @record, {%temp};  

print Dumper \@record;

# print items of last record
print join(', ', @{$record[-1]{item}}), "\n";
[download]

UPDATE:
Regarding your regexes - you might want to consider changing \d to \d+ so that you can catch numbers greater than 9, and you probably should use \s or \s+ instead of a literal space.

UPDATE: UPDATE:
Thanks belg4mit!

jeffa

L-LL-L--L-LL-L--L-LL-L--
-R--R-RR-R--R-RR-R--R-RR
B--B--B--B--B--B--B--B--
H---H---H---H---H---H---
(the triplet paradiddle with high-hat)