equipment list?

What is required as far as a formal equipment list for part 91
operations? In reading 91.205 and listening to one instructor I know, I
cannot reconcile what he says with the FARs. He states that an aircraft
must have an equipment list. I cannot find an equipment list for the
plane I fly regularly. I see partial entries for "equipment list" on
W&B forms in the plane, but no formal equipment list showing all the
arms/moments and weights of all the items in the aircraft. I have seen
examples of this for various aircraft in the POH.

I fly an older AA5A and the POH is not even close to what I would call a
useful document for the airplane. It is very brief, contains errors and
contains self-contradictory information. I am not surprised to seem to
be missing a required document.

Is this a required document? If so, how can I recreate it or obtain a
new one? I was considering recreating from an account of the logs.

The manufacturer is no longer in business.

Any idea where I would find "equipment list" requirements in the regs?

thanks,
tim