Why Do Mexican Accounting Standards Require All Nonmonetary Assets and Liabilities

Why do Mexican accounting standards require all nonmonetary assets and liabilities to be restated in terms of purchasing power of the Mexican currency?

A) To properly reflect exchange rate gains and losses in the financial statement
B) In order to reflect the historical cost of the assets and financing associated with these assets
C) To reflect the high rates of inflation that Mexico has experienced
D) Because historical costs overstate the value of the assets and corresponding claims on resources