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.)
Boneless ribeye steak: A Delmonico cut ribeye consists of two heart cuts of ribeye tied together with butcher's twine. It resembles a filet mignon in appearance, but because of the more marbled nature of a ribeye, is moister.