Rather than FRBR (which isn't that great, even for books), I'd look at how MusicBrainz and/or Freebase do things (they're pretty closely aligned, I think).
Each of these, except for the release-recording connector, is linked back to the corresponding entity on MusicBrainz, so you can see how they present the same information.
The advantage of following a schema like MusicBrainz is that you get to take advantage of the knowledge of domain experts who've thought deeply about how to structure this information. This is something like the third major revision of their schema, over many years, so a *lot* of thought has gone into it.
The advantage of the Freebase view is that it shows how the music specific piece integrates with other general knowledge elements and external information sources like
Discogs in a manner similar to what Wikidata would want to do.
Tom