Which financial document would detail a company's revenues over a fiscal period?

The income statement is the financial document that provides a detailed account of a company’s revenues over a specific fiscal period. It outlines the revenues, expenses, and ultimately the net income or loss for the period, allowing stakeholders to assess the company's performance. This statement is critical for understanding how much money the company generated through its operations and how that revenue compares to its expenses.

In contrast, the balance sheet presents a snapshot of a company's financial position at a specific point in time, detailing assets, liabilities, and shareholders' equity, but it does not focus on revenues over a given period. The cash flow statement summarizes the inflow and outflow of cash, which indicates the liquidity and cash dynamics of the company rather than its profitability. The shareholder equity report details the equity section of the balance sheet, encompassing capital contributions and retained earnings but does not directly address revenue figures. Thus, the income statement is the most appropriate document for detailing revenues over a fiscal period.