I think the historical interpretation is also relevant. The systems that did accounting before digital computers used base 10, so the first computerized systems for accounting used base 10 also. This legacy extends to the point that mainframes often had (and I believe still have) special decimal floating point math instructions. There have been several ways to accomplish this BCD (binary coded decimal) where numbers are stored in base 10 using a 4 bit encoding. I believe this can be arbitrary precision, but don’t have any experience myself. Some hardware also has decimal32 and decimal64 floating point hardware, which is part of recent versions of the ieee754 spec[1]. Databases also often have a DECIMAL type for doing calculations on money values [2]. So I think it’s not just that laws say it should be a certain way, but also that it is important to maintain consistency between systems over time.
