It is also a requirement for international flight operations under ICAO regulations. I’m pretty sure this regulation (or something close to it) is enforced by just about every flight-licensing authority worldwide.
It’s plain good sense and I’m glad it’s in there. A plane cannot pull over to the side of the highway while the pilot fumbles around trying to dig his glasses out from under the seat :)
(As a side note, this rule isn’t just for dropped spectacles: there have been cases where they literally get sucked out of the airplane if a cockpit window fails or where a bird strike causing facial injuries also damages the pilots glasses).