Are the documents from Annex A mandatory?
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Answer: Basically you are right - if you do not select the control A.8.1.1 "Inventory of assets" as applicable (this is done in the Statement of Applicability), then you don't have to create the document for inventory of assets.
These articles will also help you:
- The basic logic of ISO 27001: How does information security work? https://advisera.com/27001academy/knowledgebase/the-basic-logic-of-iso-27001-how-does-information-security-work/
- The importance of Statement of Applicability for ISO 27001 https://advisera.com/27001academy/knowledgebase/the-importance-of-statement-of-applicability-for-iso-27001/
And this free online course will also describe you above mentioned logic, as well as describe the controls fro m the Annex A: ISO 27001 Foundations Course https://advisera.com/training/iso-27001-foundations-course/
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Jun 06, 2016