Yii2 theming with advanced template - working in locale not on server (or yii serve)

I have problems installing any custom new theme with yii2 default advanced template

I have created a folder

and also a folder

this configuration is working correctly launching the application from

    'view' => [
        'theme' => [
            'basePath' => '@app/../themes/material-simple',
            'baseUrl' => '@web/../../themes/material-simple',

            'pathMap' => [
                '@app/views' => '@webroot/../../themes/material-simple',

but assets file are not found launching the application by

php yii serve --port=8888 --docroot="@frontend/web"

or from remote server (where apache root is set to frontend/web and an virtual link is linking to backend folder)

stylesheets and js files are not found

thank you in advance for any support in solving the issue