Google 2 years ago announced Google Cardboard VR and that had a big impact in mobile VR. The idea was simple, yet enough to give developers enough incentive to get VR moving on the mobile front. Android N will be taking things up a notch and Google are pushing a new VR initiative called DayDream.
DayDream is both a software and hardware plan with Android N having VR embedded from the ground up. The hardware aspect will see Google releasing a sort of spec for a compatible headset and phone designs, with a motion controller that resembles a Wii-Mote to launch along side the headset. Third party makers will have a chance to develop their own headsets using the same spec from Google.