The following worked for me on Excel for Mac 2011 and Windows Excel 2002:
Using iconv on Mac, convert the file to UTF-16 Little-Endian + name it *.txt (the .txt extension forces Excel to run the Text Import Wizard):
iconv -f UTF-8 -t UTF-16LE filename.csv >filename_UTF-16LE.csv.txt
Open the file in Excel and in the Text Import Wizard choose:
PS The UTF-16LE created by iconv has BOM bytes FF FE in the beginning.
PPS My original csv file was created on a Windows 7 computer, in UTF-8 format (with the BOM bytes EF BB BF in the beginning) and used CRLF line breaks. Comma was used as field delimiter and single quote as text qualifier. It contained ASCII letters plus different latin letters with tildes, umlaut etc, plus some cyrillic. All displayed properly in both Excel for Win and Mac.
PPPS Exact software versions:
* Mac OS X 10.6.8
* Excel for Mac 2011 v.14.1.3
* Windows Server 2003 SP2
* Windows Excel 2002 v.10.2701.2625