Microsoft has released a set of documents that contain installation instructions and also upgrade instructions for the various components of Microsoft Dynamics GP 2010.
You can use this page to download the following guides that include upgrade information:
Analysis Cubes (Microsoft SQL Server 2005 and 2008)
Audit Trails
Business Portal Upgrade Guide
GST and Australian Taxes
Microsoft Dynamics GP 2010 Upgrade Instructions
Personal Data Keeper
Web Services Installation and Administration Guide
Workflow Installation and Upgrade Guide
Download page :
Upgrade http://www.microsoft.com/downloads/en/details.aspx?FamilyID=c59ea315-223a-4d2f-9f74-c4a1077f5668
Installation http://www.microsoft.com/downloads/en/details.aspx?FamilyID=20afef6a-4a52-4b27-a818-8291f6276e8c