This base's extremely high English skills are worth recording in well-penned Record books. Attribute's direct and most literal meaning is Property - no, not the real estate properties. The element you speak of, yes, it does mean attribute as well, but not Fire, Wind, Earth etc. Are you high, man?
For example, 'the element of truth', 'the main elements behind his scientific endeavour' etcetra. Does it look like it implies Fire, Earth, Wind, Water, or Lightening to you? Try to work 'within and around Context'. It will save us all a whole lot of trouble. You cannot simply pick something or a dimension of a word to your liking and start firing guns. It would only result in misfires.
According to the data book Yata Mirror alters the attributes of the attack in accordance with the attack, rendering it useless. Since every attack carries attributes, certain features, qualities etcetra, it would be mirrored and rendered ineffective. As the manga has yet to contradict this, I think your thread is speculation.