The recently proposed Fourier rebinning (FORE) technique of 3D PET reconstruction is investigated over a wide range of axial acceptance angles. In this study we evaluate the performance of the FORE technique using spatial resolution, contrast and noise figures of merit and compare reconstruction performance of the FORE (followed by multislice 2D reconstruction) to the 3D-RP technique for large-acceptance-angle data (+/-26.25 degrees). Our results show that the FORE technique does not affect the transverse resolution. On the other hand the axial resolution using FORE deteriorates faster, compared with the 3D-RP, at large radii as the acceptance angle increases. Concerning the noise behaviour, we have found that filtering has better ability to suppress the noise in the FORE reconstruction, compared with the 3D-RP reconstruction, especially in the slices near the edge of the axial field of view. Overall, the combination of good performance and fast reconstruction time makes the FORE technique a practical choice for 3D PET applications.