The constraint that states that information disclosed by the entity must have benefits to the user which are greater than the costs of providing it is called:

Cost-Benefit Principle.

Explanation:

The constraint that states that information disclosed by the entity must have benefits to the user which are greater than the costs of providing it is called the Cost-benefit principle. Basic logic behind the cost-benefit principle is that any information is not free of cost, all information bears somehow or other some kind of cost associated with it. Companies spend loads of amount to information entering into their logs, statements, financial statements etc. Outside stakeholders want to know about the organisation, how it is performing, what products they are making, whats the company' health in terms of numbers and figures. So company gather all that information for its stakeholders. But here is the main question that whether it makes any logic of getting that information by spending huge amount to make it available for its stakeholders, does this cost can be justified by the benefits coming from those particular stakeholders.

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