Which financial document provides an overview of a company's revenues and expenses over a period?

The Income Statement is the financial document that provides an overview of a company's revenues and expenses over a specific period. It summarizes the performance of the business by detailing the income generated from sales and the costs incurred to generate that income, ultimately resulting in a net profit or loss for the period. This document is crucial for evaluating how effectively a company manages its operations and profitability.

The Balance Sheet, in contrast, provides a snapshot of the company's assets, liabilities, and equity at a particular point in time, rather than over a period. The Cash Flow Statement tracks the inflow and outflow of cash within the business, focusing on liquidity rather than profitability. The Equity Statement, also known as the Statement of Shareholders' Equity, outlines changes in equity during a period, including retained earnings and new investment, but it does not provide a comprehensive view of revenues and expenses. Thus, the Income Statement is the correct choice for understanding a company's financial performance over time.