Iran’s Defense Minister Brigadier General Hossein Dehghan and his Iraqi counterpart Khaled al-Obeidi (an Iraqi Sunni) signed a Memorandum of Understanding in defense cooperation, in Tehran on 30DEC14.
According to Al Arabiya News, dated 01JAN15:
Iran is to help Iraq rebuild its army under an agreement that could formalize Tehran's military support for its neighbor, which remains under assault by the Islamic State of Iraq and Syria (ISIS) group.
No details of the pact were released but state television said the two sides had "agreed to continue cooperation in the defense arena with the creation of a national army to protect the territorial integrity and security of Iraq."
The memorandum of understanding was signed late Tuesday in Tehran where Iraqi Defense Minister Khaled al-Obaidi is holding talks with his Iranian counterpart Hossein Dahqan.
Perhaps, on a related note:
The significance of this video is that it's posted 30DEC14 by the Iraqi Ministry of Defense, with the HM-20 said to be in service with Iraqi Army 5th Division at Saladin Governorate.
Destruction of ISIL-captured HMMWVs is evident at what appears to be a recaptured ISF depot.
Above images and further evidence of Iranian weapons supplied to Shia fighting forces in Iraq can be found HERE.
Photos: Islamic Republic News Agency