Final answer:
The usefulness of providing information in financial statements is subject to the constraint of the cost constraint according to the FASB's conceptual framework.
Step-by-step explanation:
According to the FASB's conceptual framework, the constraint that limits the usefulness of providing information in financial statements is the cost constraint.
The cost constraint states that the benefits of providing financial information must outweigh the costs of acquiring and reporting that information.
For example, if the cost of providing a particular piece of information exceeds the benefits gained from using that information to make decisions, the information may not be included in the financial statements.