Ign just made an article on it
According to Ign, in Nintendo's semi-annual financial results briefing, Iwata detailed the future of the Eshop. According to Iwata, Eshop content will soon be accessible via PCs and smartphones, including the ability to make purchases. The feature will not be avialable in the upcoming firmware update, but will be in future firmware updates.
"At the beginning, you will not be able to directly purchase software from your PC or smartphone. Instead, you will need to take a photo of a QR code at the Nintendo eShop by using the camera of your Nintendo 3DS," Iwata wrote, describing the feature. "The Nintendo 3DS will then open that specific page of the Nintendo eShop. That function is already included in the upcoming system update for the Nintendo 3DS. In the future, we will make it so that you will be able to purchase software by using your PC or smartphone."
Also, as the picture above states, demos are coming! and the 3DS will be able to download content (such as downloading a game off of the eshop) while in sleep mode (despite somehow not being mentioned in Nintendo's Direct Video) aswell as the ability to download dlc from the eshop for specific games (probably meaning dlc that requires you to purchase them).
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