First of all you have to create a firmware upgrade CD,
Start Nero burning software and chose for CD-ROM (iso) new compilation,
1 Check No multisession.
2 Uncheck Joliet
3 Create a volume label PIONEER
4 Press new
5 Drag and drop de BIN files in to the new compilation.
6 Start burning

[Resetting the player (if needed)
Use this procedure to reset all the player’s
settings to the factory default (if needed).
1) Switch the player into standby.
2) Using the front panel buttons, hold down the  (stop) button a
and press STANDBY/ON to switch the player back on.
All the player’s settings are now reset.]

Insert CD into player. It will report UPGRADE CD detected. Press Play to Upgrade.
Do so.
Player will be upgraded to new fw version.
DO NOT turn power off during upgrade! Let system finish and re-boot by itself.