How to edit stereoscopic 3D
Gordon Burkell from AOTG.com has a fantastic article introducing some key concepts to be understood when editing in stereoscopic 3D over on masteringfilm.com.
Cutting in 3D
Burkell’s article covers the importance of shot choice, pacing and use of depth scripts when understanding the fundamental differences between 2D and 3D storytelling and provides a reimagined opening sequence to James Bond film Goldeneye as an example.
He also links to a great primer on editing in 3D from Barry Clark. You can download the pdf file directly here: Free 3D Production and Post Primer
Understanding 2D to 3D Conversion
Fxguide.com have posted an incredibly long (hugely long) essay on the art of 2D to 3D stereo conversion. Check it out here: The Art of Stereo Conversion.