The Generally Accepted Accounting Principles exist to ensure that American accountants are using the same or almost the same standards so that comparison of financial statements between or within a company is easy and accurate. They also promote transparency in accounting. The GAAP are set by the FASB.
According to the FoodTV Encyclopedia for Delmonico Steak, the Delmonico steak is a boneless top loin steak, which is also called a New York strip steak and a Kansas City strip steak. (With the bone in, it is usually called a club steak.)
Chateaubriand Steak: This is a large piece of tenderloin. It is a cut designed to feed at least two or more people. If you are ordering this, it should be roasted. In fact, I cannot imagine anyone offering it any other way. Delmonico Steak (a.k.a. Club Steak): A boneless rib cut.