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See Wikipedia:
As each ISBN Agency exhausts its supply of 10-digit ISBNs the International ISBN Agency will issue 13-digit ISBNs carrying the new EAN prefix "979". The U.S. ISBN Agency will issue 13-digit ISBNs with the "979" prefix only when the International Agency makes them available."

Planning statements on transitioning to the 13-digit ISBN:

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About ISRC Codes - BACKGROUND:

ISRC CODES ARE FREE. No service charge. (Unlike the UPC Barcode.)
Most digital-download stores require them. I hear European radio requires them, too. The PPL Repertoire Database is the all-important system for record companies to register the details of their sound recordings.

UPC Barcodes
http://www.cdbaby.org/stories/01/03/21/5356284.html

CDbaby
The ISRC (International Standard Recording Code) is the international identification system for sound recordings and music videorecordings.
Each ISRC is a unique and permanent identifier for a specific recording, to help identify recordings for royalty payments. It's assigned PER TRACK, not per CD.
It stays with a recording, so that if that same recording is re-released on a different CD (like a soundtrack). Notice I'm saying "recording" not "song", because it has nothing to do with the song underneath. If you (or anyone) records different versions or remixes of the same song, each track should have its own ISRC code.

ISBN BOOKS:
ISBN: Get Ready for the New ISBN! NISO Has New ISBN Standard
"The new 13-digit ISBN has been approved and plans are underway to transition to the new number industry-wide, world-wide by January 1, 2007.
ISBN is an acronym standing for International Standard Book Number.
Here is a definition from the ODLIS dictionary that specializes in library and library science terminology.

International Standard Book Number (ISBN) http://lu.com/odlis/odlis_i.cfm#isbn
"A unique 10-digit standard number assigned to identify a specific edition of a book or other monographic publication issued by a given publisher, under a system recommended for international use by the International Organization for Standardization (ISO) in 1969. In the ISBN system, media such as audiorecordings, videorecordings, microfiche, and computer software are considered monographic publications, but serials, music sound recordings, and printed music are excluded because other identification systems have been developed to cover them. The ISBN is usually printed on the verso of the title page and on the back of the dust jacket of a book published in hardcover, or at the foot of the back cover in paperback editions. In AACR2, the ISBN is entered in the standard number and terms of availability area of the bibliographic description."

From the National Information Standards Organization ISBN Press Release:
"As of January 1, 2007, all book and book-related products must carry 13-digit ISBNs.All 10-digit ISBNs in circulation will have the 3-digit EAN prefix "978" added (which currently represents the book industry). This 13-digit ISBN is already represented, and will be identical, to current EAN bar codes carrying ISBN with the "978" prefix. All 10-digit ISBNs must be converted to the 13-digit format and all systems will need to accommodate its use in this format.