Check this patent:
http://www.ign.com/articles/2014/07/04/nintendo-patents-device-to-enable-3d-viewing-on-2d-displays
"Using a tracking system, the hypothetical device determines the position of the player or where the player is looking, and determines the player's viewpoint. This would produce a parallax effect, where images in the foreground move faster and further than images in the background. This creates a sense of depth. A similar system is in place on iOS devices, where the background shifts at a different rate than the foreground elements when the device is moved."








