In an update to its Japanese website, Nintendo detailed the web browser coming to 3DS next week as part of a fairly large firmware update. Unfortunately, the browser will support neither Flash nor PDFs, dashing your hopes of getting some work done on your game device.
What it will do is let you save JPG images from the web to an SD card, upload pictures from the camera, and display 3D pictures in MPO format from within the browser. You can set parental controls for the browser using the 3DS settings, along with the i-Filter software for further restrictions.